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H.R.6323

Taxpayer Protection and Preparer Proficiency Act

Introduced·11/28/25
Introduced

H. R. 6323

Introduced in House · December 16, 2025

November 28, 2025

Mr. Panetta (for himself and Mr. Steube) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to penalize improper compliance with certain taxpayer requirements, and for other purposes.

Willful misuse or misappropriation of identifying number

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title; etc.

(a) Short title.—This Act may be cited as the. “Taxpayer Protection and Preparer Proficiency Act”.

  1. (b) References to Internal Revenue Code.—Except as otherwise expressly provided, whenever in this Act an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.

Secretary.— (c) References to Secretary.—For purposes of this Act, the term “Secretary” means the Secretary of the Treasury or the Secretary’s delegate.