3.0.0 1323 2023-01-11T13:31:08Z 2023-01-11T13:31:08Z Senate S 2015-05-13 114 ssfi00 Finance Committee Senate Standing Referred to 2015-05-13T17:25:41Z Social Security Identity Defense Act of 2015 114 2398 HR 2015-06-16 Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations. Identical bill CRS 2015-05-13 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2015-05-13 Introduced in Senate IntroReferral 10000 9 Library of Congress J000293 Sen. Johnson, Ron [R-WI] Ron Johnson R WI N W000805 Sen. Warner, Mark R. [D-VA] Mark Warner D VA R. 2015-05-13 True A000368 Sen. Ayotte, Kelly [R-NH] Kelly Ayotte R NH 2015-05-13 True 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 Taxation 00 2015-05-13 Introduced in Senate 2015-06-04T21:33:01Z 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.

]]> Social Security Identity Defense Act of 2015 Display Title Social Security Identity Defense Act of 2015 Official Title as Introduced 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 in Senate IS Short Titles as Introduced Social Security Identity Defense Act of 2015 Introduced in Senate 2015-05-13T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s1323is/xml/BILLS-114s1323is.xml 2015-05-13 Read twice and referred to the Committee on Finance. 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.