,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #djgh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #be1 #bjad   
,mr4 ,sam ,johnson ( ,texas introduc$ ! 
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to require t ,,it9 applicants     
submit _! application 9 p]son at taxpay]
 assi/ance c5t]s1 & = o!r purposes4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,,it9 ,re=m ,act ( #bjad4  #b4          
,requirem5ts = ! issuance ( ,i,t,i,ns   
7a7 ,9 g5]al ,section #faji ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+3  7i7 ,special rules  
relat+ to ! issuance ( ,i,t,i,ns  7#a7  
,9 g5]al ,! ,secret>y may issue an      
individual taxpay] id5tification numb]  
to an individual only if ! requirem5ts (
 p>agraphs 7#b7 & 7#c7 are met4  7#b7   
,9-p]son application ,! requirem5ts (   
?is p>agraph are met if1 ) respect to an
 application = an individual taxpay]    
id5tification numb]--  7,a7 ! applicant 

submits an application 9 p]son1 us+ ,=m 
,w-#g 7or any successor !re(7 & includ+ 
! requir$ docum5tation1 at a taxpay]    
assi/ance c5t] ( ! ,int]nal ,rev5ue     
,s]vice1 or  7,b7 9 ! case ( an         
applicant :o resides outside ( ! ,unit$ 
,/ates1 ! applicant submits !           
application 9 p]son to an employee ( !  
,int]nal ,rev5ue ,s]vice or a designee (
 ! ,secret>y at a ,unit$ ,/ates         
diplomatic mission or consul> po/1      
toge!r ) ! requir$ docum5tation4  7#c7  
,initial on-site v]ification (          
docum5tation ,! requirem5ts ( ?is       
p>agraph are met if1 ) respect to ea*   
application1 an employee ( ! ,int]nal   
,rev5ue ,s]vice at ! taxpay] assi/ance  
c5t]1 or ! employee or designee describ$
 9 p>agraph 7#b77;,b71 z ! case may be1 
conducts an initial v]ification ( !     
docum5tation support+ ! application     
submitt$ "u p>agraph 7#b74  7#d7        
,requir$ docum5tation ,= purposes ( ?is 
subsection--  7,a7 requir$ docum5tation 
includes su* docum5tation z ! ,secret>y 

may require t proves ! individual's     
id5tity & =eign /atus1 &  7,b7 !        
,secret>y may only accept orig9al       
docum5ts4  7#e7 ,exceptions  7,a7       
,milit>y sp\ses ,p>agraph 7#a7 %all n   
apply to ! sp\se1 or ! dep5d5ts1 )\t a  
social security numb] ( a taxpay] :o is 
a memb] ( ! ,arm$ ,=ces ( ! ,unit$      
,/ates4  7,b7 ,treaty b5efits ,p>agraph 
7#a7 %all n apply to a nonresid5t ali5  
apply+ = an individual taxpay]          
id5tification numb] = ! purpose ( claim+
 tax treaty b5efits4  7#f7 ,t]m  7,a7 ,9
 g5]al ,an individual taxpay]           
id5tification numb] issu$ aft] ! date ( 
! enactm5t ( ?is subsection %all be     
valid only = ! #e-ye> p]iod :i* includes
 ! taxable ye> ( ! individual = :i* su* 
numb] is issu$ & ! #d succe$+ taxable   
ye>s4  7,b7 ,r5ewal ( ,,it9 ,su* numb]  
%all be valid = an additional #e-ye>    
p]iod only if x is r5ew$ ?r\gh an       
application :i* satisfies ! requirem5ts 
"u p>agraphs 7#b7 & 7#c74  7,c7 ,special
 rule = exi/+ ,i,t,i,ns ,9 ! case ( an  

individual ) an individual taxpay]      
id5tification numb] issu$ on or be=e !  
date ( ! enactm5t ( ?is subsection1 su* 
numb] %all n be valid aft] ! e>li] (--  
7i7 ! end ( ! #c-ye> p]iod beg9n+ on !  
date ( ! enactm5t ( ?is subsection1 or  
7ii7 ! fir/ taxable ye> beg9n+ aft]--   
7,i7 ! date ( ! enactm5t ( ?is          
subsection1 &  7,,ii7 any taxable ye> = 
:i* ! individual 7or1 if a dep5d5t1 on  
:i* ! individual is includ$7 did n make 
a return4  4  7b7 ,int]e/ ,section #ffaa
 ( su* ,code is am5d$ by r$esignat+     
subsection 7h7 z subsection 7i7 & by    
ins]t+ aft] subsection 7g7 ! foll[+ new 
subsection3  7h7 ,special rule relat+ to
 ,i,t,i,ns ,not)/&+ any o!r provision ( 
?is section1 no int]e/ %all be all[$ or 
paid to or on behalf ( an individual )  
respect to any ov]paym5t until #de days 
aft] an individual taxpay] id5tification
 numb] is issu$ to ! individual4  4  7c7
 ,audit by ,,tigta ,n lat] ?an two ye>s 
aft] ! date ( ! enactm5t ( ?is ,act1 & e
 two ye>s !reaft]1 ! ,treasury          

,inspector ,g5]al = ,tax ,adm9i/ration  
%all conduct an audit ( ! program ( !   
,int]nal ,rev5ue ,s]vice = ! issuance ( 
individual taxpay] id5tification numb]s 
pursuant to section #faji7;i7 ( !       
,int]nal ,rev5ue ,code ( #aihf4 ,!      
report requir$ by ?is subsection %all be
 submitt$ to ! ,congress4  7d7          
,effective date  7#a7 ,subsection 7a7 ,!
 am5dm5t made by subsection 7a7 %all    
apply to reque/s = individual taxpay]   
id5tification numb]s made aft] ! date ( 
! enactm5t ( ?is ,act4  7#b7 ,subsection
 7b7 ,! am5dm5t made by subsection 7b7  
%all apply to returns due1 claims fil$1 
& refunds paid aft] ! date ( ! enactm5t 
( ?is ,act4