Pub. L. 112-41, tit. V, sec. 501 (as amended)

INCREASE IN PENALTY ON PAID PREPARERS WHO FAIL TO COMPLY WITH EARNED INCOME TAX CREDIT DUE DILIGENCE REQUIREMENTS.

Year: 2026Length: 59 wordsOfficial source
SEC. 501. INCREASE IN PENALTY ON PAID PREPARERS WHO FAIL TO COMPLY WITH EARNED INCOME TAX CREDIT DUE DILIGENCE REQUIREMENTS. (a) [26 U.S.C. 6695] In General.—Section 6695(g) of the Internal Revenue Code of 1986 is amended by striking “$100” and inserting “$500”. (b) Effective Date.—The amendment made by this section shall apply to documents prepared after December 31, 2011.
Cross-references to the US Code
26 U.S.C. 6695
Pub. L. 112-41, tit. V, sec. 501 (as amended): INCREASE IN PENALTY ON PAID PREPARERS WHO FAIL TO COMPLY WITH EARNED INCOME TAX CREDIT DUE DILIGENCE REQUIREMENTS. | Justis AI