# 119-hr-6323: Taxpayer Protection and Preparer Proficiency Act

119-hr-6323, Taxpayer Protection and Preparer Proficiency Act, is a 119th Congress bill sponsored by Rep. Panetta, Jimmy [D-CA-19] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-hr-6323
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6323
- Congress: 119
- Title: Taxpayer Protection and Preparer Proficiency Act
- Status: introduced
- Introduced: 2025-11-28
- Sponsor: Rep. Panetta, Jimmy [D-CA-19] (D-CA)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**Preparer identification and oversight.** This bill would tighten who counts as a paid tax preparer and require stronger identification, background checks, education, and stiffer penalties to curb misuse of preparer numbers. - Paid tax preparers and firms: Would expand the legal definition of a paid preparer and require paid preparer tax identification numbers (PTINs) to meet suitability standards, background checks, a core education curriculum, continuing education, and new grounds for suspension or revocation. - Penalties and criminal rules: Would raise many preparer penalties to $250 per failure and create a felony for willful misuse of identifying numbers punishable by fines and up to 2 years in prison. - Taxpayers, supervisors, and the IRS: Would require supervisors to report supervised preparers, require identifying numbers on paid offers-in-compromise with a $250 penalty and a $75,000 annual cap, direct the IRS to publish top preparer errors annually, and mandate a GAO study on IRS‑state information sharing.

## Cosponsors (3)

- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-11-28T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2026-01-27T00:00:00.000Z
- Rep. McCollum, Betty [D-MN-4] (D-MN), 2026-05-07T00:00:00.000Z

## Provisions PRIA read

- Early warning on missing preparer IDs: benefit, low. Within 18 months, the IRS would set up checks to spot missing preparer IDs before accepting e‑filed returns. If a return lacks a valid preparer ID or an e‑filing ID, the submitter could withdraw it or provide the correct number to avoid a penalty. This could help prevent small per‑return fines.
- Higher fines and new penalties for preparers: cost, high. Fines on paid tax preparers would rise. Many per‑violation amounts would go from $50 to $250, with yearly caps raised to $50,000 or $75,000, and one listed amount would rise from $500 to $1,000. A $250 penalty per failure would apply for not using a valid preparer ID or e‑filing ID, with a $75,000…
- New PTIN and training rules for preparers: cost, medium. Paid tax preparers would need an IRS preparer ID (PTIN) issued only to suitable people. You would likely need a background check and up to 18 hours of education each year. The IRS could suspend or revoke a PTIN after notice and a hearing for incompetence or misconduct. The bill would broaden who co…
- Public posts on preparer errors and discipline: mixed, low. Within 36 months, the IRS would post each year the 10 most common errors by paid preparers and the top 10 reasons they were penalized. The IRS could publish redacted decisions on preparer or representative misconduct and must post final decisions within 30 days, with other taxpayers’ details remove…

## Related bills

- 119-hr-6900: American Affordability Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-3077: Agriculture Resilience Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act

## Sources
- [119-hr-6323 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6323)

## Related
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-3077: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-hr-3077)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6323 (as of 2026-09-30).