Code · BILL · 113th Congress · S. 2162 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to establish a deduction for married couples who are both employed and hav... · Sec. 4

Sec. 4. Increased penalty for tax return preparers who fail to comply with due diligence requirements for the earned income tax credit

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Section 6695(g) of the Internal Revenue Code of 1986 is amended by striking $500 and inserting $1,000 . The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.