Taxpayer Protection and Preparer Proficiency Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6323 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6323 To amend the Internal Revenue Code of 1986 to penalize improper compliance with certain taxpayer requirements, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 28, 2025 Mr. Panetta (for himself and Mr. Steube) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to penalize improper compliance with certain taxpayer requirements, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Taxpayer Protection and Preparer Proficiency Act''. (b) References to Internal Revenue Code.--Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) References to Secretary.--For purposes of this Act, the term ``Secretary'' means the Secretary of the Treasury or the Secretary's delegate. SEC. 2. PENALTIES FOR TAX RETURN PREPARERS WHO IMPROPERLY ALTER RETURNS. (a) In General.--Paragraph (1) of section 6696(e) is amended to read as follows: ``(1) Return.--The term `return' means-- ``(A) any return of any tax imposed by this title, ``(B) any administrative adjustment request under section 6227, ``(C) any partnership adjustment tracking report under section 6226(b)(4)(A), and ``(D) any other document purporting to be a return, request, or report described in subparagraphs (A) through (C).''. (b) Effective Date.--The amendment made by