PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4613-4614)
Congressional Research Service
Version 00 · Introduced in Senate · Apr 17, 2007
Taxpayer Abuse Prevention Act - Amends the Internal Revenue Code to provide that advance payments of the earned income tax credit are not transferable or assignable or subject to the claims of any creditors, except outstanding claims of the federal government.
Prohibits: (1) the collection of a debt from a debtor's federal tax refund by means of a refund anticipation loan; and (2) mandatory arbitration as a condition of providing a refund anticipation loan.
Terminates the Department of the Treasury Debt Indicator Program.
Excludes tax returns that have been filed subject to a refund anticipation loan from any determination of whether goals for electronic filing of tax returns have been met.
Allows earned income tax credit benefits to be paid through electronic transfer accounts.
Directs the Secretary of the Treasury to: (1) develop and implement a program to encourage the greater use of the advance earned income tax credit; and (2) enter into cooperative agreements with federally insured depository institutions to provide low- and moderate-income taxpayers with the option of establishing low-cost direct deposit accounts using appropriate tax forms.
People & committees
Sen. Akaka, Daniel K. [D-HI] · D–HI
Legislative record
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Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4613-4614)
Sponsor introductory remarks on measure. (CR S4612-4613)
Introduced in Senate
Primary sources
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Source last updated: Aug 14, 2025. Consult Congress.gov for the current record.
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