H.R. 4078House113th Congress (2013-2015)In Committee

ITIN Reform Act of 2014

Introduced February 25, 2014

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

February 25, 2014

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HouseIntro Referral

Introduced in House

February 25, 2014

HouseIntro Referral

Referred to the House Committee on Ways and Means.

February 25, 2014

Floor Debate

23 members

What members said about H.R. 4078 on the floor

14 Republicans9 Democrats
Henry C. "Hank" Johnson, Jr.
Rep. Henry C. "Hank" Johnson, Jr.D-GA-4 · Feb 26, 2014

Madam Chair, I yield myself such time as I may consume. Earlier this week, we had a declaration that this week would be ``stop government abuse'' week. My colleagues on the other side called for us…

Bob Goodlatte
Rep. Bob GoodlatteR-VA-6 · Feb 26, 2014

Madam Speaker, I ask unanimous consent that all Members may have 5 legislative days within which to revise and extend their remarks and include extraneous materials on H.R. 2804. Madam Chairman, I…

Jose E. Serrano
Rep. Jose E. SerranoD-NY-15 · Jul 14, 2014

Mr. Chairman, I yield myself such time as I may consume. I am saddened to have to rise in opposition to this legislation today. As a long-time appropriator, I remember the days when we were always…

Ander Crenshaw
Rep. Ander CrenshawR-FL-4 · Jul 14, 2014

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and include extraneous material on H.R. 5016, and that I may include…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Feb 26, 2014

I want to thank my good friend, Congressman Johnson, for his leadership and the management of this legislation. I would just like us to take a journey down memory lane: I am sure that many of us will…

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Bill Posey
Rep. Bill PoseyR-FL-8 · Jul 14, 2014

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I would like to thank Chairman Crenshaw for his help on this amendment and for his support on this issue of critical importance to the…

John Conyers, Jr.
Rep. John Conyers, Jr.D-MI-13 · Feb 26, 2014

Madam Chair, I rise in strong opposition to H.R. 2804, the ``Achieving Less Excess in Regulation and Requiring Transparency Act of 2014,'' also known as the so-called ALERRT Act. I oppose this bill…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Jul 14, 2014

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I want to thank the chairman and the ranking member of this Appropriations Committee for their hard work and working together, Mr.…

Alan Grayson
Rep. Alan GraysonD-FL-9 · Jul 14, 2014

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I want to thank my colleague from Florida and the gentleman from New York for consideration of this amendment. Mr. Chairman, budgets are…

Bill Huizenga
Rep. Bill HuizengaR-MI-2 · Jul 14, 2014

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, my friend from New York was pointing out that, at some point, we are going to move on from the IRS, but I want to point out that this…

Spencer Bachus
Rep. Spencer BachusR-AL-6 · Feb 26, 2014

I thank the chairman. Madam Chairman, when the law is against you, argue the facts. When the facts are against you, argue the law. When the law and the facts are against you, yell like hell and call…

Peter J. Roskam
Rep. Peter J. RoskamR-IL-6 · Jul 14, 2014

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I yield myself such time as I may consume. Mr. Chairman, we have had a great deal of discussion today on the floor about the activity of…

E. Scott Rigell
Rep. E. Scott RigellR-VA-2 · Feb 26, 2014

Madam Chairman, I have an amendment at the desk. I would like to thank my fellow Virginian, Chairman Goodlatte, for his leadership on the underlying bill. I also want to thank Mr. Graves, the…

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Patrick Murphy
Rep. Patrick MurphyD-FL-18 · Feb 26, 2014

Madam Chair, I have an amendment at the desk. Madam Chair, as a former small businessman, I am acutely aware of the strain unnecessary regulations have on businesses. While I strongly support the…

Harold Rogers
Rep. Harold RogersR-KY-5 · Jul 14, 2014

I thank the gentleman for yielding. Mr. Chairman, I urge Members to support this bill. This is a good bill. It provides $21.3 billion to fund many, many important programs and services that help our…

Pete Sessions
Rep. Pete SessionsR-TX-32 · Jul 14, 2014

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I want to thank the young chairman of the subcommittee, the gentleman from Florida (Mr. Crenshaw) for not only his great work that he has…

Keith J. Rothfus
Rep. Keith J. RothfusR-PA-12 · Feb 26, 2014

Madam Chairman, I have an amendment at the desk. Madam Chairman, Americans face a regulatory burden with staggering costs to our economy and with substantial impacts on family budgets. A recent paper…

Stephen F. Lynch
Rep. Stephen F. LynchD-MA-8 · Jul 14, 2014

Mr. Chairman, I have an amendment at the desk. Mr. Chairman, I thank the chairman and ranking member. Mr. Chairman, this amendment would increase the funding provided to the Treasury Department's…

Nita M. Lowey
Rep. Nita M. LoweyD-NY-17 · Jul 14, 2014

Mr. Chairman, I rise in strong opposition to the bill, which fails to prioritize the middle class, create jobs, and provide opportunity for every citizen to succeed, yet it contains a misguided…

Scott R. Tipton
Rep. Scott R. TiptonR-CO-3 · Feb 26, 2014

Madam Chairman, I have an amendment at the desk. Madam Chairman, I would like to thank Chairman Graves and Chairman Goodlatte for all of their work. I yield myself as much time as I may consume.…

Paul A. Gosar
Rep. Paul A. GosarR-AZ-4 · Jul 14, 2014

I thank the chairman for yielding. Mr. Chairman, I rise today to thank Chairman Crenshaw and, indeed, Ranking Member Serrano for their leadership and the hard work that they have dedicated to the…

Andy Barr
Rep. Andy BarrR-KY-6 · Feb 26, 2014

Madam Chair, I thank the chairman for his leadership on the ALERRT Act, and I appreciate the opportunity to respond to my friends on the other side of the aisle who talk about the importance of…

Eric Cantor
Rep. Eric CantorR-VA-7 · Feb 26, 2014

Madam Chair, I thank the gentleman from Virginia. Madam Chair, I rise today in support of the ALERTT Act and in defense of working middle class families who face the danger that overzealous…

James R. Langevin
Rep. James R. LangevinD-RI-2 · Jul 14, 2014

Mr. Chair, I want to thank Ranking Serrano for providing me the opportunity to enter into a colloquy on the topic of cybersecurity, specifically, SEC disclosure guidance relating to cybersecurity…

Bill Text

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Introduced in HouseIssued February 25, 2014

I

113th CONGRESS

2d Session

H. R. 4078

IN THE HOUSE OF REPRESENTATIVES

February 25, 2014

Mr. Sam Johnson of Texas 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 require that ITIN applicants submit their application in person at taxpayer assistance centers, and for other purposes.

1.

Short title

This Act may be cited as the ITIN Reform Act of 2014.

2.

Requirements for the issuance of ITINs

(a)

In general

Section 6109 of the Internal Revenue Code of 1986 is amended by adding at the end the following:

(i)

Special rules relating to the issuance of ITINs

(1)

In general

The Secretary may issue an individual taxpayer identification number to an individual only if the requirements of paragraphs (2) and (3) are met.

(2)

In-person application

The requirements of this paragraph are met if, with respect to an application for an individual taxpayer identification number—

(A)

the applicant submits an application in person, using Form W–7 (or any successor thereof) and including the required documentation, at a taxpayer assistance center of the Internal Revenue Service, or

(B)

in the case of an applicant who resides outside of the United States, the applicant submits the application in person to an employee of the Internal Revenue Service or a designee of the Secretary at a United States diplomatic mission or consular post, together with the required documentation.

(3)

Initial on-site verification of documentation

The requirements of this paragraph are met if, with respect to each application, an employee of the Internal Revenue Service at the taxpayer assistance center, or the employee or designee described in paragraph (2)(B), as the case may be, conducts an initial verification of the documentation supporting the application submitted under paragraph (2).

(4)

Required documentation

For purposes of this subsection—

(A)

required documentation includes such documentation as the Secretary may require that proves the individual’s identity and foreign status, and

(B)

the Secretary may only accept original documents.

(5)

Exceptions

(A)

Military spouses

Paragraph (1) shall not apply to the spouse, or the dependents, without a social security number of a taxpayer who is a member of the Armed Forces of the United States.

(B)

Treaty benefits

Paragraph (1) shall not apply to a nonresident alien applying for an individual taxpayer identification number for the purpose of claiming tax treaty benefits.

(6)

Term

(A)

In general

An individual taxpayer identification number issued after the date of the enactment of this subsection shall be valid only for the 5-year period which includes the taxable year of the individual for which such number is issued and the 4 succeeding taxable years.

(B)

Renewal of ITIN

Such number shall be valid for an additional 5-year period only if it is renewed through an application which satisfies the requirements under paragraphs (2) and (3).

(C)

Special rule for existing ITINs

In the case of an individual with an individual taxpayer identification number issued on or before the date of the enactment of this subsection, such number shall not be valid after the earlier of—

(i)

the end of the 3-year period beginning on the date of the enactment of this subsection, or

(ii)

the first taxable year beginning after—

(I)

the date of the enactment of this subsection, and

(II)

any taxable year for which the individual (or, if a dependent, on which the individual is included) did not make a return.

.

(b)

Interest

Section 6611 of such Code is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:

(h)

Special rule relating to ITINs

Notwithstanding any other provision of this section, no interest shall be allowed or paid to or on behalf of an individual with respect to any overpayment until 45 days after an individual taxpayer identification number is issued to the individual.

.

(c)

Audit by TIGTA

Not later than two years after the date of the enactment of this Act, and every two years thereafter, the Treasury Inspector General for Tax Administration shall conduct an audit of the program of the Internal Revenue Service for the issuance of individual taxpayer identification numbers pursuant to section 6109(i) of the Internal Revenue Code of 1986. The report required by this subsection shall be submitted to the Congress.

(d)

Effective date

(1)

Subsection (a)

The amendment made by subsection (a) shall apply to requests for individual taxpayer identification numbers made after the date of the enactment of this Act.

(2)

Subsection (b)

The amendment made by subsection (b) shall apply to returns due, claims filed, and refunds paid after the date of the enactment of this Act.