3.0.0 1397 2023-01-11T13:31:06Z 2023-01-11T13:31:06Z Senate S 2015-05-20 114 ssfi00 Finance Committee Senate Standing Referred to 2015-05-20T18:53:15Z ITIN Reform Act of 2015 114 2478 HR 2015-05-20 Referred to the House Committee on Ways and Means. Identical bill CRS 2015-05-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3186-3187) IntroReferral 2015-05-20 Introduced in Senate IntroReferral 10000 9 Library of Congress C001056 Sen. Cornyn, John [R-TX] John Cornyn R TX N Taxation Congressional oversight Government information and archives Government studies and investigations Tax administration and collection, taxpayers Taxation 00 2015-05-20 Introduced in Senate 2015-06-09T21:15:37Z ITIN Reform Act of 2015

Amends the Internal Revenue Code to authorize the Department of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of Treasury at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.

Requires the Treasury Inspector General for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.

]]> ITIN Reform Act of 2015 Display Title ITIN Reform Act of 2015 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to require that ITIN applicants submit their application in person at taxpayer assistance centers, and for other purposes. Introduced in Senate IS Short Titles as Introduced ITIN Reform Act of 2015 Introduced in Senate 2015-05-20T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s1397is/xml/BILLS-114s1397is.xml 2015-05-20 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3186-3187) 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.