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S 1323 114th Congress Senate Taxation Computer security and identity theft Crime prevention Criminal justice information and records Fraud offenses and financial crimes Government information and archives Tax administration and collection, taxpayers

Social Security Identity Defense Act of 2015

Introduced: May 13, 2015 Introduced by: Johnson, Ron Republican · Wisconsin See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 13, 2015
Read twice and referred to the Committee on Finance.
May 13, 2015
Introduced in Senate
 Plain-English summary Congressional Research Service

Social Security Identity Defense Act of 2015

This bill amends the Internal Revenue Code, with respect to the disclosure of tax return information in cases of identity theft, to require the Department of the Treasury to: (1) disclose to the holder of a valid social security account number that there is reason to believe that there has been a fraudulent use of such account number; and (2) disclose to the Federal Bureau of Investigation (FBI) and the Department of Justice (DOJ) such social security account number, that there is reason to believe that such account number has been fraudulently used in the employment context, and the taxpayer identity information of the individual who was assigned such account number.

The bill authorizes the FBI and DOJ to disclose taxpayer information to appropriate federal, state, and local law enforcement officials solely for purposes of carrying out criminal investigations or prosecutions.

The bill also imposes new criminal and civil penalties for tax-related identity theft and misappropriation of tax identification numbers.

What's happening now May 13, 2015

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1