S.Amdt. 977
What it does: Adds Sec. __. (a) The Internal Revenue Service shall develop and implement a comprehensive initiative to prevent, detect, and resolve instances of tax fraud involving identity theft. The initiative shall include: (1) a report to Congress outlining and describing the Internal Revenue Service's initiative, including measures it will use to evaluate the initiative's effectiveness, submitted not later than 180 days after the date of the enactment of this Act; (2) an expansion of the Identity Protection Personal Identification Number (ID PIN) program; (3) the establishment of a Local Law Enforcement Liaison to facilitate and coordinate, to the extent permissible, tax fraud investigations with State and local law enforcement agencies; and (4) an evaluation of the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax refunds on page 88, between lines 19 and 20What it changes
1 change to S.Amdt. 957
Adds Sec. __. (a) The Internal Revenue Service shall develop and implement a comprehensive initiative to prevent, detect, and resolve instances of tax fraud involving identity theft. The initiative shall include: (1) a report to Congress outlining and describing the Internal Revenue Service's initiative, including measures it will use to evaluate the initiative's effectiveness, submitted not later than 180 days after the date of the enactment of this Act; (2) an expansion of the Identity Protection Personal Identification Number (ID PIN) program; (3) the establishment of a Local Law Enforcement Liaison to facilitate and coordinate, to the extent permissible, tax fraud investigations with State and local law enforcement agencies; and (4) an evaluation of the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax refunds on page 88, between lines 19 and 20
Adds a sectionInserted: Sec. __. (a) The Internal Revenue Service shall develop and implement a comprehensive initiative to prevent, detect, and resolve instances of tax fraud involving identity theft. The initiative shall include: (1) a report to Congress outlining and describing the Internal Revenue Service's initiative, including measures it will use to evaluate the initiative's effectiveness, submitted not later than 180 days after the date of the enactment of this Act; (2) an expansion of the Identity Protection Personal Identification Number (ID PIN) program; (3) the establishment of a Local Law Enforcement Liaison to facilitate and coordinate, to the extent permissible, tax fraud investigations with State and local law enforcement agencies; and (4) an evaluation of the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax refunds.
Inserted: (b) The Secretary of the Treasury shall review whether current Federal tax laws and regulations related to the confidentiality and disclosure of return information prevent the effective enforcement of local, State, and Federal identity theft statutes, and submit a report to Congress not later than 180 days after the date of the enactment of this Act with such legislative recommendations as may be appropriate.
Original wording
On page 88, between lines 19 and 20, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 977. Mr. NELSON of Florida submitted an amendment intended to be proposed to amendment SA 957 proposed by Mr. Reid to the bill H.R. 2354, making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2012, and for other purposes; which was ordered to lie on the table; as follows:
On page 88, between lines 19 and 20, insert the following:
Sec. __. (a) The Internal Revenue Service shall develop and implement a comprehensive initiative to prevent, detect, and resolve instances of tax fraud involving identity theft. The initiative shall include: (1) a report to Congress outlining and describing the Internal Revenue Service's initiative, including measures it will use to evaluate the initiative's effectiveness, submitted not later than 180 days after the date of the enactment of this Act; (2) an expansion of the Identity Protection Personal Identification Number (ID PIN) program; (3) the establishment of a Local Law Enforcement Liaison to facilitate and coordinate, to the extent permissible, tax fraud investigations with State and local law enforcement agencies; and (4) an evaluation of the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax refunds.
(b) The Secretary of the Treasury shall review whether current Federal tax laws and regulations related to the confidentiality and disclosure of return information prevent the effective enforcement of local, State, and Federal identity theft statutes, and submit a report to Congress not later than 180 days after the date of the enactment of this Act with such legislative recommendations as may be appropriate.
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Senate amendment submitted
November 15, 2011