,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #heja  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,octob] #a1 #bjbj,mr4 
,vela introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to e/abli% m9imum         
compet5cy /&>ds = tax return prep>]s1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,tax-prep>]        
,en=cem5t1 ,acc\ntability1 & ,m9imum    
,/&>ds ,act or ! ,,teams ,act4  #b4     
,regulation ( 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 !   
practice ( tax return prep>]s2 &  2 &   
7#b7 9 p>agraph 7#b7-- 7,a7 by ins]t+ or
 a tax return prep>] to prep>e tax      
returns aft] practice2  7,b7 by ins]t+  
or tax return prep>] be=e demon/rate2   
7,c7 9 subp>agraph 7,c71 by ins]t+ &    
m9imum compet5cy /&>ds aft] necess>y    

qualifications2 &  7,d7 9 subp>agraph   
7,d71 by /rik+ ! p]iod at ! end & ins]t+
 or 9 prep>+ _! tax returns1 claims =   
refund1 or docum5ts 9 connection ) tax  
returns or claims = refund4  7b7        
,au?ority ,to sanction regulat$ tax     
return prep>]s ,subsection 7c7 ( 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 ^: tax return1     
claim = refund1 or docum5t 9 connection 
) a tax return or claim = refund1 is be+
 or may be prep>$4  4  7c7 ,m9imum      
compet5cy /&>ds = tax return prep>]s    
,section #ccj ( title #ca1 ,unit$ ,/ates
 ,code1 is am5d$ by add+ at ! end !     
foll[+ new subsection3  7f7 ,m9imum     
compet5cy /&>ds = tax return prep>]s    

7#a7 ,9 g5]al ,any tax return prep>]    
%all demon/rate m9imum compet5cy /&>ds  
"u ?is subsection 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+   
any exam9ation & cont9u+ education      
requirem5ts z prescrib$ by ! ,secret>y1 
includ+-- 7i7 hold+ a high s*ool diploma
 or pass+ an equival5cy exam2  7ii7     
complet+ #cj h\rs ( tax prep>ation tra9+
 7or "w deem$ equival5t72  7iii7 pass+ a
 tax prep>ation exam ) a score ( #gj    
p]c5t or great] e #e ye>s2 &  7iv7      
complet+ #ae h\rs ( cont9u+ education e 
#b ye>s2 &  7,c7 complet+ a backgr\nd   
*eck adm9i/]$ by ! ,secret>y :i* does n 
return any felony convictions4  7#b7    
,exemption ,! ,secret>y %all exempt tax 
return prep>]s :o h be5 subject to      
comp>able exam9ation1 cont9u+ education 
requirem5ts1 & backgr\nd *ecks adm9i/]$ 
by ! ,secret>y or any comp>able ,/ate   
lic5s+ program4 ,su* exemption %all     

ext5d directly to individuals :o are    
sup]vis$ by su* prep>]s & are n requir$ 
to secure an id5tification numb] "u     
section #faji7;a77#d7 ( ! ,int]nal      
,rev5ue ,code ( #aihf4  4  7d7 ,tax     
return prep>] def9$ ,section #ccj (     
title #ca1 ,unit$ ,/ates ,code1 z am5d$ 
by subsection 7c71 is am5d$ by add+ at !
 end ! foll[+ new subsection3  7g7 ,tax 
return prep>] ,= purposes ( ?is         
section-- 7#a7 ,9 g5]al ,! t]m tax      
return prep>] has ! mean+ giv5 su* t]m  
"u section #ggja7;a77#cf7 ( ! ,int]nal  
,rev5ue ,code ( #aihf4  7#b7 ,tax return
 ,! t]m tax return has ! mean+ giv5 to !
 t]m return "u section #ffif7;e77#a7 ( !
 ,int]nal ,rev5ue ,code ( #aihf4  7#c7  
,claim = refund ,! t]m claim = refund   
has ! mean+ giv5 su* t]m "u section     
#ffif7;e77#b7 ( su* ,code4  4  7e7      
,am5dm5ts ) respect to id5tify+ numb]   
7#a7 ,9 g5]al ,p>agraph 7#d7 ( section  
#faji7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ to read z foll[s3  7#d7  
,furni%+ id5tify+ numb] ( tax return    

prep>]  7,a7 ,9 g5]al ,any return or    
claim = refund prep>$ by a tax return   
prep>] %all be> su* id5tify+ numb] =    
secur+ prop] id5tification ( su* prep>]1
 8 employ]1 or bo?1 z may be prescrib$4 
,= purposes ( ?is p>agraph1 ! t]ms      
return & claim = refund h ! respective  
mean+s giv5 to su* t]ms 9 section       
#ffif7;e74  7,b7 ,exception ,subp>agraph
 7,a7 %all n apply to any tax return    
prep>] :o prep>es a return or claim =   
refund "u ! sup]vision & direction ( a  
tax return prep>] :o signs ! return or  
claim = refund & is a c]tifi$ public    
acc\ntant1 an attorney or enroll$ ag5t4 
4  7#b7 ,cl>ification ( rescission      
au?ority ,section #faji ( su* ,code is  
am5d$ by ins]t+ aft] subsection 7d7 !   
foll[+ new subsection3  7e7 ,au?ority   
,to resc9d id5tify+ numb] ( tax return  
prep>]  7#a7 ,9 g5]al ,! ,secret>y may  
resc9d an id5tify+ numb] issu$ "u       
subsection 7a77#d7 if-- 7,a7 aft] notice
 & opportunity = a he>+1 ! prep>] is %[n
 to be incompet5t or disreputable 7z su*

 t]ms are us$ 9 subsection 7c7 ( section
 #ccj ( title #ca1 ,unit$ ,/ates ,code71
 &  7,b7 resc9d+ ! id5tify+ numb] w\ld  
promote compliance ) ! requirem5ts ( ?is
 title & effective tax adm9i/ration4    
7#b7 ,records ,if an id5tify+ numb] is  
resc9d$ "u p>agraph 7#a71 ! ,secret>y   
%all place 9 ! file 9 ! ,(fice ( !      
,director ( ,pr(essional ,responsibility
 ! op9ion ( ! ,secret>y ) respect to !  
det]m9ation1 includ+-- 7,a7 a /atem5t ( 
! facts & circum/ances relat+ to !      
det]m9ation1 &  7,b7 ! reasons = !      
rescission4  4