,,ii  #aaith ,,congress  #b;d ,session  
,s4 #eacc  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bg1     
#bjbf,ms4 ,hassan 7for herself and ,mr4 
,grassley7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to modify the time for filing 
certain information returns4  #a4 ,short
 title ,this ,act may be cited as the   
,preventing ,tax ,fraud and ,identity   
,theft ,act4  #b4 ,time for filing      
certain information returns  7a7 ,in    
general ,section #fjga7;b7 of the       
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 by striking ,returns made
 under and inserting the following3     
7#a7 ,in general ,returns made under  1 
and  7#b7 by adding at the end the      
following new paragraph3  7#b7 ,special 
rule for certain returns  7,a7 ,in      
general ,in the case of any return to   
which this paragraph applies and which  
is filed electronically1 such return    

shall be filed on or before ,january #ca
 of the year following the calendar year
 to which such return relates4  7,b7    
,returns ,this paragraph shall apply to 
any return required to be filed under   
section #fjda 7other than returns and   
statements required to be filed with    
respect to nonemployee compensation71   
#fjdb1 #fjdg7;d71 #fjdi1 #fjej;,f1 or   
#fjej,w4  4  7b7 ,gambling winnings     
,section #fjga of the ,internal ,revenue
 ,code of #aihf is amended by           
redesignating subsection 7d7 as         
subsection 7e7 and by inserting after   
subsection 7c7 the following new        
subsection3  7d7 ,returns relating to   
gambling winnings ,returns required     
under section #fjea by reason of section
 #cdjb7q77#g7 shall be filed on or      
before ,january #ca of the year         
following the calendar year to which    
such returns relate4  4  7c7 ,,ira      
reporting ,section #djh7;i77#a7 of the  
,internal ,revenue ,code of #aihf is    
amended by inserting 7but not later than

 ,january #ca of the calendar year      
following the calendar year to which    
reports relate in the case of reports   
relating to distributions7 after at such
 time4  7d7 ,effective date ,the        
amendments made by this section shall   
apply to returns relating to calendar   
years after ,december #ca1 #bjbg4