[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 156 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                 S. 156

To require the Secretary of the Treasury to implement security measures 
in the electronic tax return filing process to prevent tax refund fraud 
         from being perpetrated with electronic identity theft.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 17, 2017

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

_______________________________________________________________________

                                 A BILL


 
To require the Secretary of the Treasury to implement security measures 
in the electronic tax return filing process to prevent tax refund fraud 
         from being perpetrated with electronic identity theft.

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

SECTION 1. IMPLEMENTATION OF SECURITY MEASURES IN ELECTRONIC TAX RETURN 
              FILING PROCESS TO PREVENT TAX REFUND FRAUD.

    The Secretary of the Treasury, or the Secretary's designee, shall 
implement security measures in the electronic tax return filing process 
designed to prevent tax refund fraud from being perpetrated through the 
use of electronic identity theft. Such measures shall include the use 
of security questions which allow for electronic matching of the 
answers to such questions to establish the identity of the taxpayer 
before the electronic filing of a tax return by such taxpayer.
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