H.R. 9499 — Reported in House

IB Union Calendar No. 705 119th CONGRESS 2d Session H. R. 9499 [Report No. 119–806] IN THE HOUSE OF REPRESENTATIVES June 29, 2026Ms. Malliotakis introduced the following bill; which was referred to the Committee on Ways and Means September 8, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on June 29, 2026 A BILL 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. September 8, 2026Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed