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House Bill 9499
119th Congress(2025-2026)
Protecting Taxpayers from Ghost Preparers Act
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Passed House on Sep 15, 2026
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H. R. 9499 (Referred-in-Senate)


119th CONGRESS
2d Session
H. R. 9499

IN THE SENATE OF THE UNITED STATES

September 16, 2026

Received; read twice and referred to the Committee on Finance

AN ACT

To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, 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.

This Act may be cited as the “Protecting Taxpayers from Ghost Preparers Act”.

SEC. 2. Limitation period not extended for victims of preparer fraud.

(a) In general.—Section 6501(c)(1) of the Internal Revenue Code of 1986 is amended by inserting “by the taxpayer” after “intent”.

(b) Effective date.—The amendment made by this section shall apply to assessments made or proceedings begun after the date of the enactment of this Act.

SEC. 3. Technical amendment related to the Disaster Related Extension of Deadlines Act.

(a) In general.—Subsection (f) of section 7508A of the Internal Revenue Code of 1986 (as added by the Disaster Related Extension of Deadlines Act) is redesignated as subsection (g).

(b) Effective date.—The amendment made by this section shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act.

Passed the House of Representatives September 15, 2026.

    Attest:kevin f. mccumber,   
    Clerk.