,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #aegj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ae1 #bjac ,mr4
 ,ri*mond introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d title #ca1  
,unit$ ,/ates ,code1 to provide = !     
regulation ( tax return prep>]s4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,taxpay] ,protection & ,prep>] ,fraud   
,prev5tion ,act ( #bjac4  #b4           
,regulation ( tax return prep>]s  7a7 ,9
 g5]al ,section #ccj ( title #ca1 ,unit$
 ,/ates ,code1 is am5d$ by add+ at ! end
 ! foll[+ new subsection3  7e7 7#a7 ,!  
,secret>y ( ! ,treasury may--  7,a7     
regulate tax return prep>]s :o d n      
practice z repres5tatives ( p]sons be=e 
! ,dep>tm5t ( ! ,treasury2 &  7,b7 be=e 
lic5s+ or c]tify+ a p]son z a tax return
 prep>]1 require t ! p]son demon/rate-- 
7i7 good "*2  7ii7 good reputation2     
7iii7 necess>y qualifications to enable 
! p]son to provide to p]sons valuable   
s]vice2 &  7iv7 compet5cy to p]=m !     

functions ( a tax return prep>]4  7#b7  
,= purposes ( ?is section1 ! t]m tax    
return prep>] has ! mean+ giv5 su* t]m  
by section #ggja7;a77#cf7 ( ! ,int]nal  
,rev5ue ,code ( #aihf4  4  7b7          
,discipl9>y proc$ures ,subsection 7b7 ( 
section #ccj ( title #ca ( su* ,code is 
am5d$--  7#a7 by ins]t+ or tax return   
prep>] aft] repres5tative ea* place x   
appe>s1 &  7#b7 by ins]t+ be=e ! p]iod  
at ! end ( p>agraph 7#d7 ! foll[+3 1 or 
= :om a return or claim = refund is be+ 
or is to be prep>$4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
take effect on ! date ( ! enactm5t ( ?is
 ,act4  #c4 ,au?ority to impose a fee = 
lic5s+  7a7 ,9 g5]al ,subsection 7a7 (  
section #gebh ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$--  7#a7 by ins]t+ o!r 
simil> reque/s1 & at ! end ( p>agraph   
7#a71 &  7#b7 by am5d+ p>agraph 7#b7 to 
read z foll[s3  7#b7 regulat+           
repres5tatives & tax return prep>]s "u  
section #ccj ( title #ca1 ,unit$ ,/ates 
,code4  4  7b7 ,av]age fee requirem5t   

,p>agraph 7#c7 ( section #gebh7;b7 ( su*
 ,code is am5d$ by add+ at ! end !      
foll[+ flu% s5t5ce3 ,! fees *>g$        
pursuant to ! regulation (              
repres5tatives & tax return prep>]s %all
 be reasonable1 z det]m9$ by !          
,secret>y44  7c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
) respect to returns = taxable ye>s end+
 aft] ! date ( ! enactm5t ( ?is ,act4