[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4372 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 4372

   To amend the Internal Revenue Code of 1986 to require the social 
 security number of the student and the employer identification number 
 of the educational institution for purposes of education tax credits, 
    to permanently allow disclosure of return information to prison 
  officials to prevent prisoners from filing false and fraudulent tax 
                    returns, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 17, 2012

Mrs. Black (for herself, Mr. Roe of Tennessee, Mr. Duncan of Tennessee, 
    Mr. Fleischmann, Mrs. Blackburn, Mr. Reed, Mr. Rokita, and Mrs. 
   Ellmers) 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 require the social 
 security number of the student and the employer identification number 
 of the educational institution for purposes of education tax credits, 
    to permanently allow disclosure of return information to prison 
  officials to prevent prisoners from filing false and fraudulent tax 
                    returns, and for other purposes.

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

SECTION 1. SOCIAL SECURITY NUMBER AND EMPLOYER IDENTIFICATION NUMBER 
              REQUIRED FOR EDUCATION TAX CREDITS.

    (a) In General.--Paragraph (1) of section 25A(g) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``taxpayer identification number'' and 
        inserting ``social security number'', and
            (2) by inserting ``, and the employer identification number 
        of any institution to which qualified tuition and related 
        expenses were paid with respect to such individual,'' after 
        ``such individual''.
    (b) Omission Treated as Mathematical or Clerical Error.--
Subparagraph (J) of section 6213(g)(2) of such Code is amended by 
striking ``TIN'' and inserting ``social security number and employer 
identification number''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.

SEC. 2. PERMANENT EXTENSION OF DISCLOSURE OF CERTAIN RETURN INFORMATION 
              TO CERTAIN PRISON OFFICIALS.

    (a) In General.--Section 6103(k)(10) of the Internal Revenue Code 
of 1986 is amended by striking subparagraph (D).
    (b) Effective Date.--The amendment made by this section shall apply 
to disclosures after the date of the enactment of this Act.
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