Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 685 (108th)

Low Income Taxpayer Protection Act of 2003

referredUnited States· United States Congress· EN

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

Taxation

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

  1. 21 March 2003

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4284-4285)

    Source: IntroReferral

  2. 21 March 2003

    Introduced

    Sponsor introductory remarks on measure. (CR S4283-4284)

    Source: IntroReferral

  3. 21 March 2003

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

View fileDownload file

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 Senate (text)

    Introduced in Senate · EN · 21 March 2003

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 21 March 2003

    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 Senate

    summary · EN · 21 March 2003

    Open 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.

Sponsors

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.