# 119-hr-9499: Protecting Taxpayers from Ghost Preparers Act

119-hr-9499, Protecting Taxpayers from Ghost Preparers Act, is a 119th Congress bill sponsored by Rep. Malliotakis, Nicole [R-NY-11] (R-NY); status passed_house; PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/legislation/119-hr-9499
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9499
- Congress: 119
- Title: Protecting Taxpayers from Ghost Preparers Act
- Status: passed_house
- Introduced: 2026-06-29
- Sponsor: Rep. Malliotakis, Nicole [R-NY-11] (R-NY)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-01

## Summary

**Protects taxpayers from "ghost preparers" by clarifying that extensions of tax-assessment deadlines depend on the taxpayer's intent.** Section 2 would insert the phrase "by the taxpayer" into Internal Revenue Code section 6501(c)(1) so extensions tied to preparer wrongdoing cannot be invoked based on a preparer's intent when the taxpayer is the affected party. That amendment would apply to assessments made or proceedings begun after enactment. Section 3 would renumber a subsection of the Disaster Related Extension of Deadlines Act to preserve cross-reference alignment.

## Provisions PRIA read

- More protection for victims of preparer fraud: benefit, low. The bill would limit the government's ability to extend tax assessment deadlines based only on a tax preparer's fraud. The taxpayer's own intent would determine whether this fraud-related extension applies. The change would apply to assessments made or proceedings begun after enactment.

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-2570: Maximum Pressure Act
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025

## Sources
- [119-hr-9499 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9499)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-2570: Maximum Pressure Act](https://policyrisk.com/legislation/119-hr-2570)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9499 (as of 2026-11-01).