HR 9499
Passed a chamber
Limits the extension of the tax assessment period for returns altered by a preparer without the taxpayer's intent, and makes a technical renumbering fix to a disaster-related tax deadline provision.
Official title: Protecting Taxpayers from Ghost Preparers Act
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced
29-JUN-2026
Referred
29-JUN-2026
Approved by committee
01-JUL-2026
Reported
08-SEP-2026
On the calendar
08-SEP-2026
Passed
15-SEP-2026
Senate
Received
16-SEP-2026
- Amends the Internal Revenue Code so the unlimited assessment period for fraudulent returns applies only where the taxpayer, not the preparer, intended to evade tax
- Applies the change to assessments made or proceedings begun after enactment
- Redesignates subsection (f) of section 7508A as subsection (g), a technical correction to the Disaster Related Extension of Deadlines Act
Current. The Congressional Research Service's summary covers the bill's latest wording (Passed House, 15-SEP-2026).
CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov- Ways and Means Committee (House)
- Finance Committee (Senate)
Taxation
No cosponsors.