,,ii  #aad? ,,congress  #b;d ,session   
,s4 #bgff  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #g1 #bjaf,mr4   
,grassley introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
! ,judici>y  ,a ,,bill  ,to /r5g!n      
p5alties = tax return id5tity ?ieves1   
e/abli% enhanc$ s5t5ces = crimes aga9/  
vuln]able & frequ5tly t>get$ victims1   
cl>ify ! /ate ( m9d pro( requirem5t 9   
id5tity !ft prosecutions1 & = o!r       
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,tax ,return ,id5tity ,!ft 
,protection ,act ( #bjaf4  #b4 ,id5tity 
!ft = purposes ( tax return fraud & o!r 
fraud aga9/ ! ,gov]nm5t ,section        
#ajbh7;b77#c7 ( title #ah1 ,unit$ ,/ates
 ,code1 is am5d$--  7#a7 9 subp>agraph  
7,b71 by /rik+ or at ! end2 &  7#b7 by  
add+ at ! end ! foll[+3  7,d7 dur+ & 9  
relation to a felony "u section #gbjf or
 #gbjg ( ! ,int]nal ,rev5ue ,code (     
#aihf2 or  7,e7 dur+ & 9 relation to a  
violation ( section #bhf1 #bhg1 or #fda2
  4  #c4 ,s5t5c+ guidel9es enhancem5ts =

 vuln]able victims ,pursuant to its     
au?ority "u section #iid ( title #bh1   
,unit$ ,/ates ,code1 & 9 accordance )   
?is section1 ! ,unit$ ,/ates ,s5t5c+    
,commission %all am5d & review ! ,f$]al 
s5t5c+ guidel9es & policy /atem5ts to   
ensure t ! guidel9es provide = a p5alty 
enhancem5t ( n less ?an #b (f5se levels 
= a violation ( subsection 7a7 ( section
 #ajbh ( title #ah1 ,unit$ ,/ates ,code1
 if--  7#a7 ! (f5se is puni%able "u     
subp>agraph 7,d7 or 7,e7 ( subsection   
7b77#c7 ( t section1 z add$ by section  
#b ( ?is ,act2 &  7#b7 ! def5dant       
victimiz$ or t>get$ n less ?an #e       
individuals :o 7--  7,a7 deceas$2  7,b7 
ov] ! age ( #ee2  7,c7 citiz5s (        
t]ritories or possessions ( ! ,unit$    
,/ates2  7,d7 "u ! age ( #ad2  7,e7 n   
requir$ to file a ,f$]al income tax     
return due to n meet+ income crit]ia    
levels necessitat+ fil+2 or  7,f7 active
 duty memb]s ( ! ,arm$ ,=ces4  #d4 ,/ate
 ( m9d pro( requirem5t = id5tity !ft    
,section #ajbh ( title #ah1 ,unit$      

,/ates ,code1 is am5d$ by add+ at ! end 
! foll[+3  7j7 ,/ate ( m9d pro(         
requirem5t ,9 a prosecution "u          
subsection 7a77#g7 or section #ajbh;,a1 
! ,gov]nm5t %all n be requir$ to prove t
 ! def5dant knew ! means ( id5tification
 0 ( ano!r p]son4  4