,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #dada  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #a1 #bjae    
,mrs4 ,black 7= h]self & ,mr4 ,meehan7  
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to ensure t tax return prep>]s 
demon/rate m9imum /&>ds ( compet5cy4    
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,tax ,return ,prep>] ,compet5cy ,act (
 #bjae4  #b4 ,m9imum compet5cy /&>ds =  
tax return prep>]s  7a7 ,9 g5]al        
,subsection 7a7 ( section #ccj ( title  
#ca1 ,unit$ ,/ates ,code1 is am5d$--    
7#a7 by /rik+ p>agraph 7#a7 & ins]t+ !  
foll[+3  7#a7 regulate--  7,a7 !        
practice ( repres5tatives ( p]sons be=e 
! ,dep>tm5t ( ! ,treasury2 &  7,b7 tax  
return prep>]s 7z def9$ 9 section       
#ggja7;a77#cf7 ( ! ,int]nal ,rev5ue     
,code ( #aihf72 &  2 &  7#b7 9 p>agraph 
7#b7-- 7,a7 by ins]t+ or tax return     
prep>] aft] repres5tative ea* place x   
appe>s2 &  7,b7 by ins]t+ or 9 prep>+ _!
 tax returns1 claims = refund1 or       

docum5ts 9 connection ) tax returns or  
claims = refund aft] cases 9 subp>agraph
 7,d74  7b7 ,failure ,to meet m9imum    
compet5cy /&>ds ,subsection 7b7 (       
section #ccj ( title #ca1 ,unit$ ,/ates 
,code1 is am5d$-- 7#a7 by /rik+ be=e !  
,dep>tm5t2  7#b7 by ins]t+ or tax return
 prep>] aft] repres5tative ea* place x  
appe>s2 &  7#c7 9 p>agraph 7#d71 by     
/rik+ misleads or ?reat5s & all t foll[s
 & ins]t+  misleads or ?reat5s-- 7,a7   
any p]son be+ repres5t$ or any          
prospective p]son be+ repres5t$2 or     
7,b7 any p]son or prospective p]son ^:  
return 7z def9$ 9 section #ffif7;e77#a7 
( ! ,int]nal ,rev5ue ,code ( #aihf71    
claim = refund 7z def9$ 9 section       
#ffif7;e77#b7 ( su* ,code71 or docum5t 9
 connection ) a return or claim =       
refund1 is be+ or may be prep>$4  4  7c7
 ,m9imum compet5cy /&>ds = tax return   
prep>]s  7#a7 ,9 g5]al ,section #ccj (  
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by add+ at ! end ! foll[+ new          
subsection3  7e7 ,tax return prep>]s    

7#a7 ,9 g5]al ,any tax return prep>] 7z 
def9$ 9 section #ggja7;a77#cf7 ( !      
,int]nal ,rev5ue ,code ( #aihf7 %all    
demon/rate m9imum compet5cy /&>ds "u ?is
 subsection1 by--  7,a7 obta9+ an       
id5tify+ numb] = secur+ prop]           
id5tification ( su* prep>] z describ$ 9 
section #faji7;a77#d7 ( ! ,int]nal      
,rev5ue ,code ( #aihf2  7,b7 satisfy+ ! 
exam9ation requirem5ts describ$ 9       
p>agraph 7#b72  7,c7 satisfy+ ! annual  
cont9u+ education requirem5ts describ$ 9
 p>agraph 7#c72 &  7,d7 complet+ a      
backgr\nd *eck z describ$ 9 p>agraph    
7#d74  7#b7 ,exam9ation  7,a7 ,9 g5]al  
,a tax return prep>] %all provide !     
,secret>y ) pro( ( successful completion
 ( an exam9ation t evaluates ! k &      
compet5cy ( ! tax return prep>]1 z      
prescrib$ by ! ,secret>y ?r\gh          
regulations1 =ms or in/ructions1        
reg>d+--  7i7 prep>ation ( a return 7z  
def9$ 9 section #ffif7;e77#a7 ( !       
,int]nal ,rev5ue ,code ( #aihf72  7ii7  
e?ical /&>ds = prep>ation ( su* returns2

 &  7iii7 o!r topics z ! ,secret>y may  
prescribe4  7,b7 ,exceptions ,!         
,secret>y %all exempt tax return prep>]s
 f ! exam9ation requirem5ts "u ?is      
p>agraph pursuant to su* requirem5ts z  
are det]m9$ appropriate by ! ,secret>y1 
:i* %all include any comp>able          
exam9ations adm9i/]$ by ! ,secret>y or  
any comp>able ,/ate lic5s+ or           
regi/ration programs4  7#c7 ,cont9u+    
education ,a tax return prep>] %all     
complete cont9u+ education on an annual 
basis1 :i* %all consi/ ( n less ?an #ae 
h\rs ( in/ruction1 :i* %all include n   
less ?an #b h\rs ( tra9+ relat+ to e?ics
 & n less ?an #c h\rs relat+ to ,f$]al  
tax law updates4  7#d7 ,backgr\nd *eck  
7,a7 ,9 g5]al ,a tax return prep>] %all 
demon/rate ! requirem5ts ( subsection   
7a77#b7 by provid+ ! ,secret>y ) a      
report1 z prescrib$ by ! ,secret>y ?r\gh
 regulations1 =ms or in/ructions4  7,b7 
,exceptions ,! ,secret>y %all exempt tax
 return prep>]s :o h be5 subject to     
comp>able backgr\nd *ecks adm9i/]$ by ! 

,secret>y or any comp>able ,/ate lic5s+ 
or regi/ration programs4  4  7d7        
,cont+5cy fees ,! ,secret>y ( !         
,treasury may n regulate1 prohibit1 or  
re/rict ! use ( a cont+5t fee 9         
connection ) tax returns1 claims =      
refund1 or docum5ts 9 connection ) tax  
returns or claims = refund prep>$ on    
behalf ( a taxpay]4  7e7 ,public        
database = tax return prep>]s ,n lat]   
?an #a ye> aft] ! date ( ! enactm5t (   
?is ,act1 ! ,secret>y ( ! ,treasury1    
%all ensure t ! "n & id5tification numb]
 7z describ$ 9 section #faji7;a77#d7 ( !
 ,int]nal ,rev5ue ,code ( #aihf7 ( any  
tax return prep>] :o satisfies !        
requirem5ts "u section #ccj ( title #ca1
 ,unit$ ,/ates ,code1 is made publicly  
available ?r\gh su* measures z are      
det]m9$ appropriate by ! ,secret>y1 :i* 
may include ! use ( any publicly        
available database t has be5 e/abli%$ & 
op]at$ by ! ,secret>y on or be=e ! date 
( ! enactm5t ( ?is ,act4