United States · Bill · S
S. 685 (108th)
Low Income Taxpayer Protection Act of 2003
Introduced
21 March 2003
Last action
21 March 2003 · Introduced
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4284-4285)
Sponsors
Sen. Bingaman, Jeff [D-NM], Sen. Akaka, Daniel K. [D-HI]
Subjects
Taxation
Source updated
18 August 2025
Summary
Low Income Taxpayer Protection Act of 2003 - 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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
21 March 2003
Introduced
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4284-4285)
Source: IntroReferral
21 March 2003
Introduced
Sponsor introductory remarks on measure. (CR S4283-4284)
Source: IntroReferral
21 March 2003
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 21 March 2003 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 21 March 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 21 March 2003
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Introduced in Senate
summary · EN · 21 March 2003
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
- Sen. Bingaman, Jeff [D-NM] · D · Sponsor
- Sen. Akaka, Daniel K. [D-HI] · D · Sponsor
- · ssfi00 · Standing
Related records
- related to → Low Income Taxpayer Protection Act of 2004
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/685
- Open data entity: https://api.congress.gov/v3/bill/108/s/685
- us · 108-s-685 · source updated 18 August 2025