PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4049-4050)
Congressional Research Service
Version 00 · Introduced in Senate · Apr 30, 2001
Low Income Taxpayer Protection Act of 2001 - Amends the Internal Revenue Code to require the promulgation of regulations that: (1) require the registration of income tax return preparers and of refund anticipation loan providers; and (2) prohibit the payment of a refund of tax to a refund anticipation loan provider or an income tax return preparer that is the result of a tax return which is prepared by the refund anticipation loan provider or the income tax return preparer which does not include the refund anticipation loan provider's or the income tax return preparer's registration number.Requires the Secretary of the Treasury to focus electronic filing efforts on benefitting the taxpayer by: (1) reducing the time between receipt of an electronically filed return and remitting a refund; (2) reducing the cost of filing a return electronically; (3) improving services provided by the Internal Revenue Service to low and moderate income taxpayers; and (4) providing tax-related computer software at no or nominal cost to low and moderate income taxpayers.Provides for a pilot program for the creation of four mobile tax return filing offices with electronic filing capabilities.
People & committees
Sen. Bingaman, Jeff [D-NM] · D–NM
Legislative record
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Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4049-4050)
Sponsor introductory remarks on measure. (CR S4049)
Introduced in Senate
Primary sources
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Source last updated: Aug 19, 2025. Consult Congress.gov for the current record.
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Analyze S.802 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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