Library / Laws / 115th / hr / H.R. 4089 / Introduced in House
I
115th CONGRESS
1st Session
H. R. 4089
IN THE HOUSE OF REPRESENTATIVES
October 19, 2017Mrs. Wagner 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 the Secretary of the Treasury to issue
identity protection personal identification numbers with respect to
identity theft-related tax fraud.
1.
Short title
This Act may be cited as the Taxpayer Identity Theft Protection Act.
2.
Identity protection personal identification numbers
(a)
In general
Section 6109 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(j)
Use of IP PINs
(1)
In general
At the request of any individual, the Secretary shall, after the individual’s true identity has been established and verified, issue an identity protection personal identification number to such individual, and such number shall be used as the identifying number for such individual for purposes of this title.
(2)
Identity protection personal identification number defined
For purposes of paragraph (1), an identity protection personal identification number is a number assigned by the Secretary to a taxpayer to help prevent the misuse of the Social Security account number of the taxpayer on fraudulent Federal income tax returns.
.
(b)
Conforming amendment
Section 6109(d) of such Code is amended by inserting provided by subsection (j) or as after except as.
(c)
Publicity of IP PIN availability
The Secretary of the Treasury, or the Secretary’s delegate, shall publicize the availability of the use of identity protection personal identification numbers pursuant to section 6109(j) of the Internal Revenue Code of 1986, including through electronic means.
(d)
Effective date
The amendments made by this section shall apply to requests made after the date of the enactment of this Act.