US HB3430 | 2015-2016 | 114th Congress
Status
Sponsorship: Partisan Bill (Republican 1)
Status: Introduced on July 29 2015 - 25% progression, died in committee
Action: 2015-07-29 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on July 29 2015 - 25% progression, died in committee
Action: 2015-07-29 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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. 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.
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.
Sponsors
| Sen. Todd Young [R-IN] |
History
| Date | Chamber | Action |
|---|---|---|
| 2015-07-29 | House | Referred to the House Committee on Ways and Means. |
| 2015-07-29 | House | Introduced in House |
Subjects
Higher education
Income tax credits
Poverty and welfare assistance
Student aid and college costs
Tax administration and collection, taxpayers
Tax treatment of families
Taxation
Wages and earnings
Income tax credits
Poverty and welfare assistance
Student aid and college costs
Tax administration and collection, taxpayers
Tax treatment of families
Taxation
Wages and earnings
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/114th-congress/house-bill/3430/all-info |
| Text | https://www.congress.gov/114/bills/hr3430/BILLS-114hr3430ih.pdf |
