Social Security Identity Defense Act of 2015
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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.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1323: Social Security Identity Defense Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-1323/
"S. 1323: Social Security Identity Defense Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-1323/.
S. 1323, 114th Cong. (2026), https://openamerica.io/bill/114-S-1323/.
[S. 1323: Social Security Identity Defense Act of 2015](https://openamerica.io/bill/114-S-1323/)