To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits, to permanently allow disclosure of return information to prison officials to prevent prisoners from filing false and fraudulent tax returns, and for other purposes.

3.0.0 4372 2019-11-15T21:46:53Z 2019-11-15T21:46:53Z House H HR 2012-04-17 112 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mrs. BLACK:H.R. 4372.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1The Congress shall have the Power to lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defense and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States.[Page H1915]]]> hswm00 Ways and Means Committee House Standing Referred to 2012-04-17T14:01:30Z 2012-04-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2012-04-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2012-04-17 Introduced in House IntroReferral 1000 9 Library of Congress B001273 Rep. Black, Diane [R-TN-6] Diane Black R TN 6 N R000582 Rep. Roe, David P. [R-TN-1] David Roe R TN P. 1 2012-04-17 True D000533 Rep. Duncan, John J., Jr. [R-TN-2] JOHN DUNCAN R TN J. 2 2012-04-17 True F000459 Rep. Fleischmann, Charles J. "Chuck" [R-TN-3] Charles Fleischmann R TN J. "Chuck" 3 2012-04-17 True B001243 Rep. Blackburn, Marsha [R-TN-7] Marsha Blackburn R TN 7 2012-04-17 True R000585 Rep. Reed, Tom [R-NY-29] Tom Reed R NY 29 2012-04-17 True R000592 Rep. Rokita, Todd [R-IN-4] Todd Rokita R IN 4 2012-04-17 True E000291 Rep. Ellmers, Renee L. [R-NC-2] Renee Ellmers R NC L. 2 2012-04-17 True W000796 Rep. Westmoreland, Lynn A. [R-GA-3] Lynn Westmoreland R GA A. 3 2012-04-23 False M001134 Rep. Myrick, Sue Wilkins [R-NC-9] SUE MYRICK R NC WILKINS 9 2012-04-25 False M001144 Rep. Miller, Jeff [R-FL-1] Jeff Miller R FL 1 2012-05-09 False S001179 Rep. Schock, Aaron [R-IL-18] Aaron Schock R IL 18 2012-06-21 False Taxation Correctional facilities and imprisonment Crime prevention Employee benefits and pensions Fraud offenses and financial crimes Higher education Income tax credits Student aid and college costs Tax administration and collection, taxpayers Taxation

00 2012-04-17 Introduced in House 2012-05-26T14:41:14Z Amends the Internal Revenue Code to: (1) require individuals who claim a tax credit for qualified tuition and related expenses under the Hope Scholarship tax credit or the Lifetime Learning tax credit to include their social security numbers on their tax returns, (2) require the educational institutions of such individuals to provide their employer identification numbers, and (3) make permanent the authority of the Secretary of the Treasury to disclose tax return information relating to inmates in federal or state prisons whom the Secretary has determined may have filed or facilitated the filing of a false tax return.

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To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits, to permanently allow disclosure of return information to prison officials to prevent prisoners from filing false and fraudulent tax returns, and for other purposes. Display Title To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits, to permanently allow disclosure of return information to prison officials to prevent prisoners from filing false and fraudulent tax returns, and for other purposes. Official Title as Introduced To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits, to permanently allow disclosure of return information to prison officials to prevent prisoners from filing false and fraudulent tax returns, and for other purposes. Introduced in House 2012-04-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr4372ih/xml/BILLS-112hr4372ih.xml 2012-04-17 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.