3.0.0 1597 2023-01-11T13:37:04Z 2023-01-11T13:37:04Z Senate S 2017-07-20 115 ssfi00 Finance Committee Senate Standing Referred to 2017-07-20T17:43:26Z 2017-07-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2017-07-20 Introduced in Senate IntroReferral 10000 9 Library of Congress J000293 Sen. Johnson, Ron [R-WI] Ron Johnson R WI N Taxation Computer security and identity theft Crime prevention Crime victims Fraud offenses and financial crimes Government information and archives Tax administration and collection, taxpayers Taxation 00 2017-07-20 Introduced in Senate 2017-12-28T17:14:18Z 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.

]]> Social Security Identity Defense Act of 2017 Display Title Social Security Identity Defense Act of 2017 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 2017 Introduced in Senate 2017-07-20T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s1597is/xml/BILLS-115s1597is.xml 2017-07-20 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.