[Congressional Record Volume 162, Number 96 (Thursday, June 16, 2016)]
[Senate]
[Page S4311]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4736. Mr. GRASSLEY submitted an amendment intended to be proposed 
to amendment SA 4685 proposed by Mr. Shelby (for himself and Ms. 
Mikulski) to the bill H.R. 2578, making appropriations for the 
Departments of Commerce and Justice, Science, and Related Agencies for 
the fiscal year ending September 30, 2016, and for other purposes; 
which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. TAX RETURN IDENTITY THEFT PROTECTION.

       (a) Short Title.--This section may be cited as the ``Tax 
     Return Identity Theft Protection Act of 2016''.
       (b) 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;''.
       (c) Sentencing Guidelines Enhancements for Vulnerable 
     Victims.--Pursuant to its authority under section 994 of 
     title 28, United States Code, and in accordance with this 
     subsection, 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 subsection 
     (b) of this section; 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.
       (d) 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.''.
                                 ______