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H.R. 9499

U.S. House•In House Committee

Summary

H.R. 9499, the Protecting Taxpayers from Ghost Preparers Act, was introduced in the House on Jun 29, 2026 by Rep. Nicole Malliotakis (R). It last saw action on Jul 1, 2026: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.

Record

Text

H.R. 9499 has no co-sponsors and has not gone to a roll call.

hb9499/introduced-in-house.txt
119 HR 9499 IH: Protecting Taxpayers from Ghost Preparers Act
 U.S. House of Representatives
 2026-06-29
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 9499  IN THE HOUSE OF REPRESENTATIVES   June 29, 2026   Ms. Malliotakis  introduced the following bill; which was referred to the  Committee on Ways and Means    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.
Penalties for tax return preparers who improperly alter returns
(a)
In general
Paragraph (1) of  section 6696(e)  of the Internal Revenue Code of 1986 is amended to read as follows:
(1)
Return
The term  return  means—
(A)
any return of any tax imposed by this title,
(B)
any administrative adjustment request under section 6227,
(C)
any partnership adjustment tracking report under section 6226(b)(4)(A), and
(D)
any other document purporting to be a return, request, or report described in subparagraphs (A) through (C).
 .
(b)
Effective date
The amendment made by this section shall take effect on the date of the enactment of this Act.
3.
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.
4.
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 subsection shall take effect as if included in section 2(a) of the Disaster Related Extension of Deadlines Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-06-29
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jun 29, 2026

hb9499/introduced-in-house.md

Shown Here:
Introduced in House (06/29/2026)

Protecting Taxpayers from Ghost Preparers Act

This bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes. The bill also expands the types of documents for which various penalties may be imposed against tax return preparers.

As background, the IRS generally has three years from the date that a tax return is filed (statute of limitations) to assess taxes owed by the taxpayer for the tax year. However, if a false or fraudulent tax return is filed with the intent to evade tax (fraud exception), then the IRS may assess taxes at any time. In Murrin v. Commissioner the U.S. Tax Court held (and the U.S. Court of Appeals for the Third Circuit affirmed) that the fraud exception applies when a tax return preparer places false or fraudulent entries on a tax return without the taxpayer’s knowledge. In contrast, the U.S. Court of Federal Claims held in BASR Partnership v. Commissioner that the fraud exception only applies if the taxpayer intends to evade taxes.

The bill limits the fraud exception to cases in which the taxpayer intends to evade taxes.

Further, under the bill, tax return preparers may be subject to penalties related to false or fraudulent documents purporting to be federal tax returns, partnership administrative adjustment requests, or partnership adjustment tracking reports. (Currently, the penalties apply if the documents are valid submissions to the IRS.)

Sponsors

Rep. Nicole Malliotakis (R) sponsors H.R. 9499 alone.

Committees

H.R. 9499 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Markup By · Jul 1, 2026 · 1,160 Bills

Actions

H.R. 9499 has taken 4 actions since Jun 29, 2026, the latest on Jul 1, 2026.

ChamberAction
Jul 1, 2026
House
Committee Consideration and Mark-up Session HeldWays and Means Committee
Jul 1, 2026
House
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.Ways and Means Committee
Jun 29, 2026
House
Introduced in House
Jun 29, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 9499 has not gone to a roll call.

Titles

H.R. 9499 goes by 3 titles, 1 of them short titles.

  • Protecting Taxpayers from Ghost Preparers Act — Display Title
  • Protecting Taxpayers from Ghost Preparers Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to apply tax return preparation penalties to improperly altered returns, and for other purposes. — Official Title as Introduced

Cost estimate

The Congressional Budget Office has filed 1 estimate for H.R. 9499, the latest on Aug 20, 2026.

Classification

The Congressional Research Service files H.R. 9499 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 9499’s is Taxation.

hr9499/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 9499, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 108 (Monday, June 29, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. MALLIOTAKIS:H.R. 9499.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8[Page H4316]

Source: congress.gov · legiscan.com