S.Amdt. 4736

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.''.
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