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S 2039 113th Congress Senate Taxation Government information and archives Tax administration and collection, taxpayers

ITIN Reform Act of 2014

Introduced: February 25, 2014 Introduced by: Cornyn, John Republican · Texas See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 25, 2014
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1049-1050)
Feb 25, 2014
Introduced in Senate
 Plain-English summary Congressional Research Service

ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from this requirement military spouses or dependents, and nonresident aliens claiming tax treaty benefits.

Requires the Inspector General of the Department of the Treasury for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.

What's happening now February 25, 2014

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1049-1050)

 Committees of jurisdiction 1