H.R. 9499119th CongressIn markupLatest action Jul 1, 2026Decoded by AI · checked against the record
Official title: Protecting Taxpayers from Ghost Preparers Act
Introduced:
Read the official bill on Congress.govThe plain-language version leads. The official text is always the reference.
The bill closes a loophole letting unsigned "ghost" tax preparers dodge penalties for fraudulent or altered returns.
35-second read · 4 questions answered below
The bill expands the legal definition of a "return" to cover altered or fraudulent documents that look like tax returns, closing a loophole ghost preparers used to avoid penalties. It also limits the IRS's extended audit time limit for fraud to cases where the taxpayer, not the preparer, committed the fraud, and makes a minor renumbering fix to an earlier disaster-extension law.
Taxpayers who use paid preparers and the preparers themselves are directly affected, especially those harmed by "ghost preparers."
Without this change, dishonest preparers could escape penalties by claiming altered documents weren't official returns, while honest taxpayers risked extended IRS scrutiny for fraud they didn't commit.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.