[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2774 Introduced in House (IH)]

  1st Session
                                H. R. 2774

     To amend the Internal Revenue Code of 1986 to provide for the 
disclosure to State and local law enforcement agencies of the identity 
 of individuals claiming tax benefits improperly using Social Security 
                     numbers of other individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 17, 2003

Ms. Hooley of Oregon introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to provide for the 
disclosure to State and local law enforcement agencies of the identity 
 of individuals claiming tax benefits improperly using Social Security 
                     numbers of other individuals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``ID Theft Loophole Closure Act''.

SEC. 2. DISCLOSURE TO STATE AND LOCAL LAW ENFORCEMENT AGENCIES OF 
              IDENTITY OF INDIVIDUALS CLAIMING TAX BENEFIT USING 
              IMPROPER SOCIAL SECURITY NUMBERS.

    (a) In General.--Subsection (m) of section 6103 of the Internal 
Revenue Code of 1986 (relating to disclosure of taxpayer identity 
information) is amended by adding at the end the following new 
paragraph:
            ``(8) Individuals claiming tax benefit using improper 
        social security numbers.--If any State or local law enforcement 
        agency has reasonable cause to believe, based upon information 
        believed to be reliable, that an individual may have violated a 
        law of such State by claiming a tax benefit on any income tax 
        return under this title using a TIN of any person who is not 
        such individual, such individual's spouse, or a dependent (as 
        defined in section 152) of such individual, the Secretary may 
        (upon written request from the head of such agency) disclose 
        the name, TIN, and mailing address of such individual to 
        officers and employees of such agency exclusively for use in 
        locating such individual.''
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.
                                 <all>