[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6238 Introduced in House (IH)]

<DOC>






114th CONGRESS
  2d Session
                                H. R. 6238

  To direct the Secretary of the Treasury to establish a program for 
 issuing identity protection personal identification numbers (IP PINs) 
        to adopted children for purposes of tax administration.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 2016

Mr. Rodney Davis of Illinois (for himself, Ms. Kuster, Mr. Sean Patrick 
  Maloney of New York, and Mr. Peters) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To direct the Secretary of the Treasury to establish a program for 
 issuing identity protection personal identification numbers (IP PINs) 
        to adopted children for purposes of tax administration.

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

SECTION 1. ISSUANCE OF IP PINS TO ADOPTED CHILDREN.

    (a) In General.--The Secretary of the Treasury, or the Secretary's 
designee, shall establish a program under which the legal guardian of 
an adopted child may obtain an identity protection personal 
identification number for such child for the purpose of preventing 
individuals from claiming tax benefits with respect to such child to 
which such individuals are not entitled. Such Secretary (or designee) 
may, in connection with such program, require as a condition of 
receiving any tax benefit under the Internal Revenue Code of 1986 with 
respect to a child issued an IP PIN under this subsection that the IP 
PIN of such child be included on the return of tax with respect to 
which such benefit is claimed.
    (b) Identity Protection Personal Identification Number.--For 
purposes of this section, the term ``identity protection personal 
identification number'' or ``IP PIN'' means a number assigned to an 
individual under subsection (a) for the purpose of being used to 
identify such individual (either independently or in combination with 
the individual's taxpayer identification number) for purposes of the 
administration of the Internal Revenue Code of 1986.
                                 <all>