Taxpayer Protection and Preparer Proficiency Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6323 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6323 To amend the Internal Revenue Code of 1986 to penalize improper compliance with certain taxpayer requirements, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 28, 2025 Mr. Panetta (for himself and Mr. Steube) 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 penalize improper compliance with certain taxpayer requirements, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Taxpayer Protection and Preparer Proficiency Act''. (b) References to Internal Revenue Code.--Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the r…