[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3170 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 3170

   To amend the Internal Revenue Code of 1986 to provide relief for 
 taxpayers that were victims of identity theft to commit unemployment 
                            insurance fraud.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 12, 2021

 Mr. Wenstrup 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 provide relief for 
 taxpayers that were victims of identity theft to commit unemployment 
                            insurance fraud.

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

SECTION 1. RELIEF FOR TAXPAYERS THAT WERE VICTIMS OF IDENTITY THEFT TO 
              COMMIT UNEMPLOYMENT INSURANCE FRAUD.

    In collaboration with the Department of Labor, and applicable to 
tax years beginning in 2020 or 2021, the Commissioner of Internal 
Revenue shall--
            (1) implement a process to hold harmless taxpayers who are 
        flagged for unreported income if those taxpayers believe they 
        are victims of identity theft, or that fraudulent unemployment 
        benefits were claimed in their name, such that no penalties or 
        interest shall accrue against them; and
            (2) require States to report the amount of fraudulent 
        unemployment benefits that are excluded as income from Form 
        1099-G's issued by the State due to suspected or confirmed 
        fraud.
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