,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #hhi  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #f1          
#bjag,mrs4 ,c>olyn ,b4 ,maloney ( ,new  
,york 7= h]self & ,mr4 ,poe ( ,texas7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ! ,judici>y1
 = a p]iod to be subsequ5tly det]m9$ by 
! ,speak]1 9 ea* case = consid]ation (  
su* provisions z fall )9 ! jurisdiction 
( ! committee conc]n$  ,a ,,bill  ,to   
provide = ! e/abli%m5t ( an (fice )9 !  
,int]nal ,rev5ue ,s]vice to focus on    
violations ( ! int]nal rev5ue laws by   
p]sons :o are "u inve/igation = conduct 
relat+ to ! promotion ( comm]cial sex   
acts & traffick+ 9 p]sons crimes1 & to  
increase ! crim9al monet>y p5alty       
limitations = ! und]paym5t or ov]paym5t 
( tax due to fraud4  #a4 ,%ort title    
,?is ,act may be cit$ z ! ,human        
,traffick+ ,fraud ,en=cem5t ,act (      
#bjag4  #b4 ,(fice = tax law en=cem5t   
relat+ to human traffick+ & promotion ( 

comm]cial sex acts  7a7 ,e/abli%m5t ,!  
,secret>y ( ! ,treasury %all e/abli% an 
(fice )9 ! ,int]nal ,rev5ue ,s]vice to  
inve/igate & prosecute violations ( !   
int]nal rev5ue laws by p]sons t appe> to
 be engag$ 9 conduct 9 violation ( any (
 ! provisions specifi$ 9 subsection 7b74
  7b7 ,c]ta9 crim9al provisions relat+  
to human traffick+ & promotion (        
comm]cial sex acts ,! provisions ( law  
ref]5c$ 9 ?is subsection are z foll[s3  
7#a7 ,! foll[+ provisions ( title #ah1  
,unit$ ,/ates ,code3  7,a7 ,section     
#acea4  7,b7 ,section #aehi4  7,c7      
,section #aeij4  7,d7 ,section          
#aeia7;a74  7,e7 ,section #aieb4  7,f7  
,section #bdba4  7,g7 ,section #bdbb4   
7,h7 ,subsection 7a71 7d71 or 7e7 (     
section #bdbc4  7#b7 ,section #acbh (   
title #h1 ,unit$ ,/ates ,code4  7#c7 ,! 
laws ( any ,/ate or t]ritory t prohibit 
! promotion ( pro/itution or ( any      
comm]cial sex act 7z su* t]m is def9$ 9 
section #aeia7;e77#c7 ( title #ah1      
,unit$ ,/ates ,code74  7c7 ,coop]ation )

 ,dep>tm5t ( ,ju/ice ,to ! ext5t        
possible1 ! (fice e/abli%$ "u subsection
 7a7 %all coop]ate ) ! ,*ild            
,exploitation & ,obsc5ity ,section ( !  
,dep>tm5t ( ,ju/ice & ! ,innoc5ce ,lo/  
,national ,initiative ( ! ,f$]al ,bureau
 ( ,inve/igation4  7d7 ,report ,n lat]  
?an #a ye> aft] ! date ( ! enactm5t (   
?is ,act1 ! ,secret>y ( ! ,treasury %all
 report to ! ,committee on ,ways &      
,means ( ! ,h\se ( ,repres5tatives & !  
,committee on ,f9ance ( ! ,s5ate on !   
en=cem5t activities ( ! (fice e/abli%$  
"u subsection 7a7 & %all include any    
recomm5dations = /atutory *anges to     
assi/ 9 future prosecutions pursuant to 
?is section4  7e7 ,applicability (      
:i/lebl[] aw>ds to victims ( human      
traffick+ ,= purposes ( mak+ an aw>d "u 
p>agraph 7#a7 or 7#b7 ( section         
#gfbc7;b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf ) respect to in=mation provid$ by 
victims ( any p]son convict$ ( violat+  
any ( ! provisions specifi$ 9 subsection
 7b71 ! det]m9ation ( :e!r su* p]son is 

describ$ 9 su* p>agraph %all be made )\t
 reg>d to p>agraph 7#c7 ( section       
#gfbc7;b7 ( su* ,code4  7f7             
,au?orization ( appropriations  7#a7 ,9 
g5]al ,!re is au?oriz$ to be appropriat$
 n m ?an #d1jjj1jjj = fiscal ye> #bjah  
to c>ry out subsection 7a74  7#b7       
,additional fund+ = adm9i/ration ( (fice
 ,unless specifically appropriat$       
o!rwise1 !re is au?oriz$ to be          
appropriat$ & is appropriat$ to ! (fice 
e/abli%$ "u subsection 7a7 = fiscal ye>s
 #bjah & #bjai = ! adm9i/ration ( su*   
(fice an am\nt equal to ! sum (--  7,a7 
! am\nt ( any tax "u *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf 7includ+ 
any int]e/7 collect$ dur+ su* fiscal    
ye>s z ! result ( ! actions ( su* (fice1
 plus  7,b7 ! am\nt ( any civil or      
crim9al monet>y p5alties impos$ "u su*  
,code relat+ to su* tax & s collect$4   
,am\nts n exp5d$ "u ! prec$+ s5t5ce %all
 be transf]r$ to & deposit$ 9 ! ,crime  
,victims ,fund 9 ! ,treasury 7#db       
,u4,s4,c4 #ajfja74  #c4 ,increase 9     

crim9al monet>y p5alties  7a7 ,attempt  
,to evade or defeat tax ,section #gbja (
 ! ,int]nal ,rev5ue ,code ( #aihf       
7relat+ to attempt to evade or defeat   
tax7 is am5d$--  7#a7 by /rik+ ,any     
p]son & ins]t+ ! foll[+3  7a7 ,9 g5]al  
,any p]son  1 &  7#b7 by add+ at ! end !
 foll[+ new subsection3  7b7 ,attempt   
,to evade or defeat tax attributable to 
human traffick+ & comm]cial sex acts    
7#a7 ,9 g5]al ,9 ! case ( any attempt to
 evade or defeat any tax attributable to
 income d]iv$ f an act describ$ 9       
p>agraph 7#b71 subsection 7a7 %all be   
appli$--  7,a7 by sub/itut+ #ejj1jjj    
7#a1jjj1jjj = #ajj1jjj 7#ejj1jjj1 &     
7,b7 by sub/itut+ #aj ye>s = #e ye>s4   
7#b7 ,human traffick+ & comm]cial sex   
acts ,= purposes ( p>agraph 7#a71 an act
 describ$ 9 ?is p>agraph is any act :i* 
is a violation ( any ( ! provisions     
specifi$ 9 section #b7;b7 ( ! ,human    
,traffick+ ,fraud ,en=cem5t ,act (      
#bjag4  4  7b7 ,willful failure ,to file
 return1 supply in=mation1 or pay tax   

7#a7 ,g5]al increase 9 monet>y p5alty   
,section #gbjc ( ! ,int]nal ,rev5ue     
,code ( #aihf 7relat+ to willful failure
 to file return1 supply in=mation1 or   
pay tax7 is am5d$ by /rik+ #be1jjj &    
ins]t+ #ej1jjj4  7#b7 ,increase 9       
p5alties = failure to file ) respect to 
tax attributable to human traffick+ &   
comm]cial sex acts  7,a7 ,9 g5]al       
,section #gbjc ( ! ,int]nal ,rev5ue     
,code ( #aihf 7relat+ to willful failure
 to file return1 supply in=mation1 or   
pay tax71 z am5d$ by p>agraph 7#a71 is  
am5d$ by /rik+ ,any p]son 9 ! fir/      
s5t5ce & ins]t+ ! foll[+3  7a7 ,9 g5]al 
,any p]son  1 &  7,b7 by add+ at ! end !
 foll[+ new subsection3  7b7 ,failure   
,to file ) respect to tax attributable  
to human traffick+ & comm]cial sex acts 
,9 ! case ( any failure ) respect to any
 tax attributable to income d]iv$ f an  
act describ$ 9 p>agraph 7#b7 ( section  
#gbja7;b71 ! fir/ s5t5ce ( subsection   
7a7 %all be appli$ by sub/itut+--  7#a7 
felony = misdemeanor1  7#b7 #ejj1jjj    

7#a1jjj1jjj = #ej1jjj 7#ajj1jjj1 &  7#c7
 #aj ye>s = #a ye>4  4  7#c7 ,con=m+    
am5dm5t ,! ?ird s5t5ce ( section        
#gbjc7;a7 ( ! ,int]nal ,rev5ue ,code (  
#aihf 7z am5d$ by p>agraph 7#a77 is     
am5d$ by /rik+ ?is section & ins]t+ ?is 
subsection4  7c7 ,fraud & false /atem5ts
 ,section #gbjf ( ! ,int]nal ,rev5ue    
,code ( #aihf 7relat+ to fraud & false  
/atem5ts7 is am5d$--  7#a7 by /rik+ ,any
 p]son & ins]t+ ! foll[+3  7a7 ,9 g5]al 
,any p]son  1 &  7#b7 by add+ at ! end !
 foll[+ new subsection3  7b7 ,fraud &   
false /atem5ts ) respect to tax         
attributable to human traffick+ &       
comm]cial sex acts ,9 ! case ( any      
violation ( subsection 7a7 relat+ to any
 tax attributable to income d]iv$ f an  
act describ$ 9 p>agraph 7#b7 ( section  
#gbja7;b71 subsection 7a7 %all be       
appli$--  7#a7 by sub/itut+ #ejj1jjj    
7#a1jjj1jjj = #ajj1jjj 7#ejj1jjj1 &     
7#b7 by sub/itut+ #e ye>s = #c ye>s4  4 
7d7 ,p5alties may be appli$ 9 addition  
to o!r p5alties ,section #gbjd ( !      

,int]nal ,rev5ue ,code ( #aihf 7relat+  
to fraudul5t /atem5t or failure to make 
/atem5t to employees7 is am5d$ by /rik+ 
! p5alty provid$ 9 section #ffgd &      
ins]t+ ! p5alties provid$ 9 sections    
#ffgd1 #gbja1 & #gbjc4  7e7 ,increase 9 
monet>y limitation = und]paym5t or      
ov]paym5t ( tax due to fraud ,section   
#gbjf ( ! ,int]nal ,rev5ue ,code ( #aihf
 7relat+ to fraud & false /atem5ts71 z  
am5d$ by subsection 7c71 is am5d$ by    
add+ at ! end ! foll[+ new subsection3  
7c7 ,increase 9 monet>y limitation =    
und]paym5t or ov]paym5t ( tax due to    
fraud ,if any portion ( any und]paym5t  
7z def9$ 9 section #fffd7;a77 or        
ov]paym5t 7z def9$ 9 section #fdja7;a77 
( tax requir$ to be %[n on a return is  
attributable to fraudul5t action        
describ$ 9 subsection 7a71 ! applicable 
doll> am\nt "u subsection 7a7 %all 9 no 
ev5t be less ?an an am\nt equal to su*  
portion4 ,a rule simil> to ! rule "u    
section #fffc7;b7 %all apply = purposes 
( det]m9+ ! portion s attributable4  4  

7f7 ,moneys available ,to assi/ victims 
( crime ,!re are h]eby appropriat$ to ! 
,crime ,victims ,fund 7#db ,u4,s4,c4    
#ajfja7 am\nts equival5t to ! increase 9
 receipts to ! ,treasury by reason ( !  
am5dm5ts made by ?is section4 ,su*      
am\nts %all be available = victim       
assi/ance grants "u ! ,victims ( ,crime 
,act ( #aihd1 includ+ crisis int]v5tion1
 em]g5cy %elt] & transportation1        
c\nsel+1 & crim9al ju/ice advocacy to   
victims ( crime4  7g7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to actions1 & failures to act1 occurr+ 
aft] ! date ( ! enactm5t ( ?is ,act4