# 114-hr-3430: To amend the Internal Revenue Code of 1986 to provide for a reduction in improper claims of refundable credits by directing the Secretary of the Treasury to ensure consistency of requirements for self and paid tax return preparers, and for other purposes.

114-hr-3430, To amend the Internal Revenue Code of 1986 to provide for a reduction in improper claims of refundable credits by directing the Secretary of the Treasury to ensure consistency of requirements for self and paid tax return preparers, and for other purposes., is a 114th Congress bill sponsored by Sen. Young, Todd [R-IN] (R-IN); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-3430
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-3430
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to provide for a reduction in improper claims of refundable credits by directing the Secretary of the Treasury to ensure consistency of requirements for self and paid tax return preparers, and for other purposes.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-07-29
- Sponsor: Sen. Young, Todd [R-IN] (R-IN)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code to: (1) direct the Internal Revenue Service to ensure that all procedures and questions used to determine eligibility for the earned income tax credit, the child tax credit, and the American Opportunity, Hope Scholarship, and Lifetime Learning tax credits are substantially the same regardless of the method used for preparing and filing a tax return; and (2) extend the due diligence requirement for determining eligibility for the earned income tax credit to tax return preparers who prepare returns claiming such other tax credits.

## Related bills

- 114-hr-6291: Indiana Dunes National Park Act
- 114-hr-6166: Emergency East Chicago Housing Relief Act of 2016
- 114-hr-6019: Relief from Obamacare Mandate Act of 2016
- 114-hr-6003: Protecting Our Veterans From School Closures Act
- 114-hr-5942: Dialysis PATIENTS Demonstration Act of 2016
- 114-hr-5940: No Ransom Payments Act of 2016

## Sources
- [114-hr-3430 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/3430)

## Related
- [114-hr-6291: Indiana Dunes National Park Act](https://policyrisk.com/legislation/114-hr-6291)
- [114-hr-6166: Emergency East Chicago Housing Relief Act of 2016](https://policyrisk.com/legislation/114-hr-6166)
- [114-hr-6019: Relief from Obamacare Mandate Act of 2016](https://policyrisk.com/legislation/114-hr-6019)
- [114-hr-6003: Protecting Our Veterans From School Closures Act](https://policyrisk.com/legislation/114-hr-6003)
- [114-hr-5942: Dialysis PATIENTS Demonstration Act of 2016](https://policyrisk.com/legislation/114-hr-5942)
- [114-hr-5940: No Ransom Payments Act of 2016](https://policyrisk.com/legislation/114-hr-5940)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-3430 (as of 2025-11-18).