To regulate tax return preparers and refund anticipation payment arrangements.
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 lower compliance burdens.
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
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
- Environmental and public health interests affected by the bill
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
Legislative Progress
IntroducedMr. Booker introduced the following bill; which was read twice …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Law enforcement, justice-system actors, and affected communities
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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