Protecting Taxpayers from Ghost Preparers Act
Latest action (15 Sep 2026): On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
What this bill does
H.R. 9499, the Protecting Taxpayers from Ghost Preparers Act, makes two changes to federal tax law. First, it clarifies that the unlimited statute of limitations for tax assessments in cases of fraud applies only when the taxpayer personally intends to evade tax—meaning that if a dishonest tax preparer commits fraud without the taxpayer's knowledge, the taxpayer's normal, shorter deadline for IRS assessment would not be extended. Second, it makes a technical correction to a provision in the Disaster Related Extension of Deadlines Act, renumbering a subsection of the tax code dealing with disaster-related deadline extensions.
The bill primarily affects taxpayers who are victims of fraudulent or dishonest tax preparers, sometimes called "ghost preparers," by limiting how long the IRS can extend its assessment window against them when the fraud was committed by the preparer rather than the taxpayer. It also affects IRS administration of disaster-related filing extensions, through the technical fix to existing law.
The bill was introduced in the House in June 2026, referred to the Ways and Means Committee, and reported with an amendment in September 2026. The House passed it by voice vote on September 15, 2026, under a procedure for noncontroversial bills. It now goes to the Senate for further consideration before it could be sent to the President.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill passed in the House on September 15, 2026 and goes to the Senate next for consideration.
Timeline
15 Sep 2026
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
1 Jul 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 40 - 0.
Common questions
- What does H.R. 9499 do?
- H.R. 9499, the Protecting Taxpayers from Ghost Preparers Act, makes two changes to federal tax law. First, it clarifies that the unlimited statute of limitations for tax assessments in cases of fraud applies only when the taxpayer personally intends to evade tax—meaning that if a dishonest tax preparer commits fraud without the taxpayer's knowledge, the taxpayer's normal, shorter deadline for IRS assessment would not be extended. Second, it makes a technical correction to a provision in the Disaster Related Extension of Deadlines Act, renumbering a subsection of the tax code dealing with disaster-related deadline extensions. The bill primarily affects taxpayers who are victims of fraudulent or dishonest tax preparers, sometimes called "ghost preparers," by limiting how long the IRS can extend its assessment window against them when the fraud was committed by the preparer rather than the taxpayer. It also affects IRS administration of disaster-related filing extensions, through the technical fix to existing law. The bill was introduced in the House in June 2026, referred to the Ways and Means Committee, and reported with an amendment in September 2026. The House passed it by voice vote on September 15, 2026, under a procedure for noncontroversial bills. It now goes to the Senate for further consideration before it could be sent to the President.
- Has H.R. 9499 become law?
- Not yet. As of 15 Sep 2026, H.R. 9499 is passed house (senate next).
- Who sponsored H.R. 9499?
- H.R. 9499 was sponsored by Rep. Nicole Malliotakis [R-NY11] (Republican-NY), with 0 cosponsors.
- What's the latest action on H.R. 9499?
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (15 Sep 2026).
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