<?xml version="1.0" encoding="utf-8" standalone="no"?>
<billStatus>
  <version>3.0.0</version>
  <bill>
    <number>295</number>
    <updateDate>2022-11-15T16:33:00Z</updateDate>
    <updateDateIncludingText>2022-11-15T16:33:00Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2013-01-15</introducedDate>
    <congress>113</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. NUGENT:H.R. 295.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8 of the U.S. Constitution givesCongress the authority to lay and collect taxes and duties.With this authority comes the inherent duty to protect thesefunds from fraud and theft so that they are used for theirconstitutional purpose--to pay the debts and provide for thegeneral welfare of our nation.[Page H172]</pre>]]></constitutionalAuthorityStatementText>
    <committees>
      <item>
        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2013-01-15T15:03:35Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2013-01-15</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
        </sourceSystem>
        <committees>
          <item>
            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
          </item>
        </committees>
      </item>
      <item>
        <actionDate>2013-01-15</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2013-01-15</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>N000185</bioguideId>
        <fullName>Rep. Nugent, Richard B. [R-FL-11]</fullName>
        <firstName>Richard</firstName>
        <lastName>Nugent</lastName>
        <party>R</party>
        <state>FL</state>
        <middleName>B.</middleName>
        <district>11</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Administrative law and regulatory procedures</name>
        </item>
        <item>
          <name>Computer security and identity theft</name>
        </item>
        <item>
          <name>Computers and information technology</name>
        </item>
        <item>
          <name>Congressional oversight</name>
        </item>
        <item>
          <name>Consumer credit</name>
        </item>
        <item>
          <name>Correctional facilities and imprisonment</name>
        </item>
        <item>
          <name>Crime prevention</name>
        </item>
        <item>
          <name>Criminal investigation, prosecution, interrogation</name>
        </item>
        <item>
          <name>Department of the Treasury</name>
        </item>
        <item>
          <name>Evidence and witnesses</name>
        </item>
        <item>
          <name>Executive agency funding and structure</name>
        </item>
        <item>
          <name>Fraud offenses and financial crimes</name>
        </item>
        <item>
          <name>Freedom of information</name>
        </item>
        <item>
          <name>Government information and archives</name>
        </item>
        <item>
          <name>Government studies and investigations</name>
        </item>
        <item>
          <name>Intergovernmental relations</name>
        </item>
        <item>
          <name>Internal Revenue Service (IRS)</name>
        </item>
        <item>
          <name>Internet and video services</name>
        </item>
        <item>
          <name>Internet, web applications, social media</name>
        </item>
        <item>
          <name>Law enforcement administration and funding</name>
        </item>
        <item>
          <name>Tax administration and collection, taxpayers</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2013-01-15</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2013-01-22T20:32:47Z</updateDate>
        <text><![CDATA[ <p>Protect and Save Act of 2013 - Amends the Internal Revenue Code to: (1) authorize the Secretary of the Treasury to disclose tax return information to federal and state law enforcement agencies to assist in the investigation of the misuse of the identity of another person for purposes of filing a false or fraudulent tax return,&nbsp;(2) direct the Commissioner of Internal Revenue to establish within the Criminal Investigation Division of the Internal Revenue Service (IRS) the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies,&nbsp;and (3) make permanent the authority of the Secretary to disclose tax return information to federal and state prison officials to prevent the filing of false or fraudulent tax returns by prison inmates. </p> <p>Requires the Secretary of the Treasury to: (1)&nbsp;implement an identity theft tax fraud prevention program; and (2) review whether current tax laws and regulations related to the confidentiality and disclosure of tax return information prevent the effective enforcement of federal, state, and local identity theft statutes.</p> <p>Requires the Comptroller General (GAO) to conduct a study and report&nbsp;on: (1) the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft, and (2) the role e-filing and electronic tax returns play in either facilitating or preventing fraudulent tax returns through identity theft.</p> <p>Prohibits the Secretary of Commerce from disclosing information contained&nbsp;on the Death Master File relating to a deceased individual to persons who are not certified to access such information.</p> <p>Requires the head of the Federal Bureau of Prisons to submit a detailed plan to Congress on how information obtained from the IRS will be used to reduce prison tax fraud. </p>]]></text>
      </summary>
    </summaries>
    <title>Protect and Save Act of 2013</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>Protect and Save Act of 2013</title>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Protect and Save Act of 2013</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to prevent identity theft and tax fraud, and for other purposes.</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2013-01-15T05:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-113hr295ih/xml/BILLS-113hr295ih.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2013-01-15</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
  <dublinCore xmlns:dc="http://purl.org/dc/elements/1.1/">
    <dc:format>text/xml</dc:format>
    <dc:language>EN</dc:language>
    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
  </dublinCore>
</billStatus>
