Low-Income Taxpayer Protection Act of 2005

Bill: 109-hr-894
Sponsor: Rep. Becerra, Xavier [D-CA-31]
Introduced: 2005-02-17 in the House
Policy area: Taxation
Subjects: Administrative fees
Administrative procedure
Bank deposits
Colleges
Community and school
Computer software
Congress
Congressional reporting requirements
Cost control
Earned income tax credit
Economics and Public Finance
Education
Electronic data interchange
Electronic funds transfers
Fees
Finance and Financial Sector
Financial services
Fines (Penalties)
Government Operations and Politics
Government paperwork
Governmental investigations
Grants-in-aid
Higher education
Identification devices
Income tax
Indian lands
Interest rates
Law
Licenses
Loans
Minorities
Native Americans
Science, Technology, Communications
Social Welfare
Tax administration
Tax penalties
Tax preparers
Tax refunds
Tax returns
Tax-exempt organizations
Volunteer workers

Summary:
action_date: 2005-02-17
text: Low-Income Taxpayer Protection Act of 2005 - Amends the Internal Revenue Code to: (1) require the registration of income tax preparers, including tax refund anticipation loan providers, and subjects unregistered preparers and providers to a $500 per incident violation fine; (2) provide for improved taxpayer services, including, improved electronic filing services, tele-filing, terminating the debt indicator program, assisting low-income taxpayers in receiving direct deposits from the Treasury, and establishing pilot mobile tax return offices; (3) provide for demonstration grants to eligible entities (federally insured depository institutions, State agencies, Indian tribal organizations, labor organizations, and etc.) to provide tax preparation services and assistance along with establishing an account in a federally insured depository institution for individuals not having such an account; and (4) provide grants for matching funds for the development, expansion, or continuation of qualified tax preparation clinics for low-income tax payers.

Legislative actions:
action_date: 2005-03-22
text: Referred to the Subcommittee on Financial Institutions and Consumer Credit.
action_date: 2005-02-18
text: Sponsor introductory remarks on measure. (CR E279)
action_date: 2005-02-17
text: Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2005-02-17
text: Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2005-02-17
text: Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2005-02-17
text: Introduced in House
action_date: 2005-02-17
text: Introduced in House