United States · Bill · HR
H.R. 894 (109th)
Low-Income Taxpayer Protection Act of 2005
Introduced
17 February 2005
Last action
22 March 2005 · Referred
Status
Referred to the Subcommittee on Financial Institutions and Consumer Credit.
Sponsors
Rep. Becerra, Xavier [D-CA-34], Sen. Brown, Sherrod [D-OH], Rep. McGovern, James P. [D-MA-2]
Subjects
Taxation
Source updated
15 August 2025
Summary
Low-Income Taxpayer Protection Act of 2005 - 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 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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
17 February 2005
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
17 February 2005
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
17 February 2005
Introduced
Introduced in House
Source: IntroReferral
17 February 2005
Introduced
Introduced in House
Source: IntroReferral
18 February 2005
Introduced
Sponsor introductory remarks on measure. (CR E279)
Source: IntroReferral
22 March 2005
Referred
Referred to the Subcommittee on Financial Institutions and Consumer Credit.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in House · 17 February 2005 · Download file
Documents
3 official files
Introduced in House (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House (text)
Introduced in House · EN · 17 February 2005
Introduced in House (PDF)
Introduced in House · EN · 17 February 2005
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 17 February 2005
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Becerra, Xavier [D-CA-34] · D · Sponsor
- Sen. Brown, Sherrod [D-OH] · D · Sponsor
- Rep. McGovern, James P. [D-MA-2] · D · Cosponsor
- · hsba00 · Standing
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/house-bill/894
- Open data entity: https://api.congress.gov/v3/bill/109/hr/894
- us · 109-hr-894 · source updated 15 August 2025