[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 2766 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 2766

  To strengthen penalties for tax return identity thieves, establish 
    enhanced sentences for crimes against vulnerable and frequently 
   targeted victims, clarify the state of mind proof requirement in 
          identity theft prosecutions, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 7, 2016

 Mr. Grassley introduced the following bill; which was read twice and 
               referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
  To strengthen penalties for tax return identity thieves, establish 
    enhanced sentences for crimes against vulnerable and frequently 
   targeted victims, clarify the state of mind proof requirement in 
          identity theft prosecutions, 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. SHORT TITLE.

    This Act may be cited as the ``Tax Return Identity Theft Protection 
Act of 2016''.

SEC. 2. IDENTITY THEFT FOR PURPOSES OF TAX RETURN FRAUD AND OTHER FRAUD 
              AGAINST THE GOVERNMENT.

    Section 1028(b)(3) of title 18, United States Code, is amended--
            (1) in subparagraph (B), by striking ``or'' at the end; and
            (2) by adding at the end the following:
                    ``(D) during and in relation to a felony under 
                section 7206 or 7207 of the Internal Revenue Code of 
                1986; or
                    ``(E) during and in relation to a violation of 
                section 286, 287, or 641;''.

SEC. 3. SENTENCING GUIDELINES ENHANCEMENTS FOR VULNERABLE VICTIMS.

    Pursuant to its authority under section 994 of title 28, United 
States Code, and in accordance with this section, the United States 
Sentencing Commission shall amend and review the Federal sentencing 
guidelines and policy statements to ensure that the guidelines provide 
for a penalty enhancement of not less than 2 offense levels for a 
violation of subsection (a) of section 1028 of title 18, United States 
Code, if--
            (1) the offense is punishable under subparagraph (D) or (E) 
        of subsection (b)(3) of that section, as added by section 2 of 
        this Act; and
            (2) the defendant victimized or targeted not less than 5 
        individuals who were--
                    (A) deceased;
                    (B) over the age of 55;
                    (C) citizens of territories or possessions of the 
                United States;
                    (D) under the age of 14;
                    (E) not required to file a Federal income tax 
                return due to not meeting income criteria levels 
                necessitating filing; or
                    (F) active duty members of the Armed Forces.

SEC. 4. STATE OF MIND PROOF REQUIREMENT FOR IDENTITY THEFT.

    Section 1028 of title 18, United States Code, is amended by adding 
at the end the following:
    ``(j) State of Mind Proof Requirement.--In a prosecution under 
subsection (a)(7) or section 1028A, the Government shall not be 
required to prove that the defendant knew the means of identification 
was of another person.''.
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