H.R. 9499 — Referred from Senate

IIB 119th CONGRESS 2d Session H. R. 9499 IN THE SENATE OF THE UNITED STATES September 16, 2026Received; read twice and referred to the Committee on Finance AN ACT To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes. 1. Short title This Act may be cited as the Protecting Taxpayers from Ghost Preparers Act. 2. Limitation period not extended for victims of preparer fraud (a) In general Section 6501(c)(1) of the Internal Revenue Code of 1986 is amended by inserting by the taxpayer after intent. (b) Effective date The amendment made by this section shall apply to assessments made or proceedings begun after the date of the enactment of this Act. 3. Technical amendment related to the Disaster Related Extension of Deadlines Act (a) In general Subsection (f) of section 7508A of the Internal Revenue Code of 1986 (as added by the Disaster Related Extension of Deadlines Act) is redesignated as subsection (g). (b) Effective date The amendment made by this section shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act. Passed the House of Representatives September 15, 2026.Kevin F. McCumber,Clerk.