I 112th CONGRESS 2d Session H. R. 4372 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.

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.

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.