HR2702-118

Introduced

To regulate tax return preparers and refund anticipation payment arrangements.

118th Congress Introduced Apr 19, 2023

Summary

What This Bill Does

The bill creates short title This Act may be cited as the Tax Refund Protection Act, requires regulation of tax return preparers Section 330 of title 31, United States Code, is amended to read as follows: 330.Practice before the department and tax return preparers(a)Subject to section 500 of title 5, and requires practice before the department and tax return preparers Subject to section 500 of title 5, the Secretary of the Treasury may— regulate the practice of representatives of persons before the Department of. It relies on tax rate changes, definition changes, compliance mandates, and product standards. The main policy areas are Environmental Groups, Environment, Finance, and Criminal Justice.

Who Benefits and How

Public beneficiaries or protected communities affected by the clause could face reduced risk and Environmental and public health interests affected by the bill could face reduced risk.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Environmental and public health interests affected by the bill would take on compliance duties, and Businesses and employers affected by the bill would take on compliance duties.

Key Provisions

  • Creates short title This Act may be cited as the Tax Refund Protection Act.
  • Requires regulation of tax return preparers Section 330 of title 31, United States Code, is amended to read as follows: 330.Practice before the department and tax return preparers(a)Subject to section 500 of title 5...
  • Requires practice before the department and tax return preparers Subject to section 500 of title 5, the Secretary of the Treasury may— regulate the practice of representatives of persons before the Department of...
  • Requires clarifying authority to impose civil penalties for improper disclosures Subsection (c) of section 6713 of the Internal Revenue Code of 1986 is amended to read as follows: (c)Exceptions(1)ExceptionsThe rules...
  • Provides regulation of refund anticipation payment instruments Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7813.Disclosure requirements...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill creates short title This Act may be cited as the Tax Refund Protection Act, requires regulation of tax return preparers Section 330 of title 31, United States Code, is amended to read as follows: 330.Practice before the department and tax return preparers(a)Subject to section 500 of title 5, and requires practice before the department and tax return preparers Subject to section 500 of title 5, the Secretary of the Treasury may— regulate the practice of representatives of persons before the Department of.

Key Policy Areas

Environmental Groups, Environment, Finance, Criminal Justice

Primary Purpose

The bill creates short title This Act may be cited as the Tax Refund Protection Act, requires regulation of tax return preparers Section 330 of title 31, United States Code, is amended to read as follows: 330.Practice before the department and tax return preparers(a)Subject to section 500 of title 5, and requires practice before the department and tax return preparers Subject to section 500 of title 5, the Secretary of the Treasury may— regulate the practice of representatives of persons before the Department of.

Policy Domains

Environmental Groups Environment Finance Criminal Justice

Whole bill

Identified Gains
  • Public beneficiaries or protected communities affected by the clause
  • Environmental and public health interests affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Environmental and public health interests affected by the bill: , ,
Public beneficiaries or protected communities affected by the clause: , , ,
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Environmental and public health interests affected by the bill
  • Businesses and employers affected by the bill
  • Public beneficiaries or protected communities affected by the clause
  • Law enforcement, justice-system actors, and affected communities
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Businesses and employers affected by the bill: ,
Environmental and public health interests affected by the bill: , , ,
Law enforcement, justice-system actors, and affected communities:
Public beneficiaries or protected communities affected by the clause: ,
Federal, state, or local agencies responsible for implementing the clause: , , , , ,

Legislative Progress

Introduced
Introduced Committee Passed
Apr 19, 2023

Ms. Bonamici (for herself, Mr. Carson, Ms. Norton, and Mrs. …

Stakeholder Effects

cui bono?

How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.

Law Enforcement
1 mention across 1 clause
-1 negative

Law enforcement, justice-system actors, and affected communities

7/7
sections analyzed
Full impact breakdown

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Environmental Groups Environment Finance Criminal Justice

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology