S. 832: Taxpayer Protection and Assistance Act of 2005

109th Congress · introduced 2005-04-18 · Taxation · Latest: Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported.

federal

Follow this bill, step by step

Where it came from: introduced 2005-04-18 · official record
Who proposed it: Sen. Bingaman, Jeff [D-NM] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Committee on Finance. Measure incorporated into measure S.1321 ordered to be reported. Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

Taxpayer Protection and Assistance Act of 2005

Plain summary

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.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

Taxpayer Protection and Assistance Act of 2005

Source: Congressional Research Service summary (Introduced in Senate)

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Bingaman, Jeff [D-NM] · 11 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Chuck Grassley (R-IA), Charles E. Schumer (D-NY), Richard J. Durbin (D-IL)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Authorization: A law that creates or continues a government program and says what it may do, often with a suggested spending ceiling. An authorization alone does not provide money; a separate appropriation does.
Rulemaking: The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-109s832.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/109/s>

Record fed-us-cong109-s832 · catalog fed-us-congress-bills-cong109 · updated 2026-11-15 by psicol fed-bills-cong109