Low Income Taxpayer Protection Act of 2004

Summary

Low Income Taxpayer Protection Act of 2004 - Amends the Internal Revenue Code to: (1) require the registration of income tax preparers, including tax refund anticipation loan providers, and subjects unregistered preparers and providers to a $500 per incident violation fine; (2) provide for improved taxpayer services, including, improved electronic filing services, tele-filing, terminating the debt indicator program, assisting low-income taxpayers in receiving direct deposits from the U.S. Treasury, and establishing pilot mobile tax return offices; (3) provide for demonstration grants to eligible entities (federally insured depository institutions, State agencies, Indian tribal organizations, labor organizations, and etc.) to provide tax preparation services and assistance along with establishing an account in a federally insured depository institution for individuals not having such an account; and (4) provide grants for matching funds for the development, expansion, or continuation of qualified tax preparation clinics for low-income tax payers.

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Timeline

1. 17 March 2004

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

   Source: IntroReferral

2. 17 March 2004

   Introduced

   Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

   Source: IntroReferral

3. 17 March 2004

   Introduced

   Sponsor introductory remarks on measure. (CR E399-400)

   Source: IntroReferral

4. 17 March 2004

   Introduced

   Introduced in House

   Source: IntroReferral

5. 17 March 2004

   Introduced

   Introduced in House

   Source: IntroReferral

6. 29 March 2004

   Referred

   Referred to the Subcommittee on Financial Institutions and Consumer Credit, for a period to be subsequently determined by the Chairman.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 17 March 2004 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 17 March 2004

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 17 March 2004

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 17 March 2004

  Open at official source

Sponsors

• XAVIER BECERRA · D · Sponsor
• Sen. Brown, Sherrod [D-OH] · D · Sponsor
• Rep. Frost, Martin [D-TX-24] · D · Sponsor
• James McGovern · D · Sponsor
• · hsba00 · Standing
• · hswm00 · Standing

Related records

• related to ← Low Income Taxpayer Protection Act of 2003