PlainBillCongress, translated.Legislation. Context. Public interest.Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported.
Congressional Research Service
Version 00 · Introduced in Senate · Apr 18, 2005
Taxpayer Protection and Assistance Act of 2005 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants to establish tax return preparation clinics for low-income taxpayers; (2) regulate the conduct of enrolled agents before the Internal Revenue Service (IRS); (3) regulate and test paid income tax preparers; (4) contract for the development or administration of examinations for paid income tax preparers; (5) require the registration of refund anticipation loan facilitators; and (6) award demonstration project grants to assist low-income taxpayers without bank accounts to obtain such accounts with federally insured depository institutions.
Establishes in the IRS the Office of Professional Responsibility to administer the regulation of paid income tax preparers.
Requires refund anticipation loan facilitators to make specified disclosures to taxpayers about refund loan transactions.
Requires a set aside of a portion of Tax Court practitioner fees for assistance to pro se taxpayers in the Tax Court.
People & committees
Sen. Bingaman, Jeff [D-NM] · D–NM
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported.
Sponsor introductory remarks on measure. (CR S4102-4104)
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3826-3828)
Sponsor introductory remarks on measure. (CR S3825-3826)
Introduced in Senate
Primary sources
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Source last updated: Aug 15, 2025. Consult Congress.gov for the current record.
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