United States · Bill · S
S. 2856 (117th)
A bill to regulate tax return preparers and refund anticipation payment arrangements.
Introduced
27 September 2021
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
This bill authorizes the Department of the Treasury to certify or decertify (for incompetence or willful misrepresentation) the practice of tax return preparers and impose fees on such preparers. It also authorizes Treasury to require tax return preparers to provide disclosures to person receiving tax return preparation services and regarding refund anticipation payment arrangements. Treasury may impose a penalty on tax return preparers who fail to make required disclosures.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 27 September 2021
Introduced in Senate (PDF)
Introduced in Senate · EN · 27 September 2021
Introduced in Senate
summary · EN · 27 September 2021
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/117th-congress/senate-bill/2856
- Open data entity: https://api.congress.gov/v3/bill/117/s/2856