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S 1597 115th Congress Senate

Social Security Identity Defense Act of 2017

Official title: A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury and the Commissioner of the Social Security Administration to disclos… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to permit the Secretary of the Treasury and the Commissioner of the Social Security Administration to disclose certain return information related to identity theft, and for other purposes.

Introduced: July 20, 2017 Introduced by: Johnson, Ron Republican · Wisconsin See on congress.gov
Taxation Computer security and identity theftCrime preventionCrime victimsFraud offenses and financial crimes
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Government information and archivesTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 20, 2017
Read twice and referred to the Committee on Finance.
Jul 20, 2017
Introduced in Senate
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 Latest action July 20, 2017

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Social Security Identity Defense Act of 2017

This bill amends the Internal Revenue Code to require the Department of the Treasury and the Social Security Administration (SSA) to disclose certain tax return information in cases of identity theft.

If Treasury believes that there has been a fraudulent use of a Social Security number on a statement submitted regarding wages paid to employees, Treasury must disclose to the individual who was validly assigned the Social Security number: (1) that there is reason to believe that there has been a fraudulent use of such account number in an employment context, and (2) other information that Treasury determines would be helpful and appropriate to provide to a victim of identity theft.

If the SSA believes that the Social Security number included on such a statement is not the correct number for an employee, the SSA must provide a notification to the employer that includes: (1) the name of the employee and the Social Security number included on the statements, and (2) relevant information regarding the availability of the Social Security Number Verification Service.

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

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1597: Social Security Identity Defense Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-1597/
MLA
"S. 1597: Social Security Identity Defense Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1597/.
Bluebook (legal)
S. 1597, 115th Cong. (2026), https://openamerica.io/bill/115-S-1597/.
Markdown link
[S. 1597: Social Security Identity Defense Act of 2017](https://openamerica.io/bill/115-S-1597/)
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