Identity Theft and Tax Fraud Prevention Act of 2013
Latest action · Apr 9, 2013 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedApr 9, 2013
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Identity Theft and Tax Fraud Prevention Act of 2013 - Requires the Secretary of the Treasury to: (1) establish a plan to reduce the administrative time required to process and resolve cases of tax-related identity theft, (2) ensure that taxpayers who have been adversely affected by identity theft have a single point of contact at the Internal Revenue Service (IRS), (3) issue a personal identification number to identity theft victims after their true identity has been established and verified, (4) implement a program to prevent the processing of a tax return by an identity thief, (5) issue regulations that restrict the delivery or deposit of multiple tax refunds to the same individual in the same tax year, and (6) submit a report on options for creating a tax system that reduces burdens on taxpayers and decreases tax fraud through information matching. Imposes restrictions on the use of prepaid debit cards for tax refunds.
Prohibits the Secretary of Commerce from disclosing information contained on the Death Master File relating to a deceased individual to persons who are not certified to access such information.
Directs the Secretary of Health and Human Services (HHS) to: (1) establish and implement procedures to eliminate the unnecessary collection, use, and display of social security account numbers of Medicare beneficiaries; (2) ensure that newly-issued Medicare identification cards meet certain security standards; and (3) establish a pilot program to evaluate the applicability of smart card technology to Medicare beneficiaries or providers and whether such cards would be effective in preventing Medicare fraud.
Amends the federal criminal code to prohibit the display, sale, or purchase of social security numbers without the consent of the account holder. Imposes criminal penalties for obtaining a social security number for purposes of locating or identifying an individual with the intent to physically injure, harm, or use the identity of an individual for any illegal purpose. Allows civil remedies to enjoin and recover losses from violations of this Act and sets forth civil penalties for such violations.
Amends the Internal Revenue Code to: (1) impose a criminal penalty for willful misappropriation of another person's taxpayer identity, and (2) increase the civil and criminal penalties for unauthorized disclosure of taxpayer information by paid tax return preparers.
Authorizes the IRS Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential cases of tax fraud.
Directs the Commissioner to establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies.
Grants the Secretary of the Treasury access to information in the National Directory of New Hires for purposes of administering the tax code.
Cosponsors 5
Members who signed on, in the order they did. Signatures ran from Apr 9, 2013 to Oct 28, 2013; 3 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MD | Benjamin L. Cardin | Original | Apr 9, 2013 |
| D-NY | Charles E. Schumer | Original | Apr 9, 2013 |
| D-CA | Dianne Feinstein | Original | Apr 9, 2013 |
| D-NY | Kirsten E. Gillibrand | Jun 18, 2013 | |
| D-OH | Sherrod Brown | Oct 28, 2013 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Apr 9, 2013 |
Actions 2
Everything that happened, newest first.
- Apr 9, 2013Introduced in Senate
- Apr 9, 2013Read twice and referred to the Committee on Finance.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 1234 | Electronic Message Preservation Act | Related bill | Jun 25, 2013 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to prevent tax-related identity theft and tax fraud.
- Short Titles as Introduced
- Identity Theft and Tax Fraud Prevention Act of 2013
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative law and regulatory procedures
- Appropriations
- Bank accounts, deposits, capital
- Banking and financial institutions regulation
- Civil actions and liability
- Computer security and identity theft
- Computers and information technology
- Congressional oversight
- Consumer credit
- Crime prevention
- Crime victims
- Criminal investigation, prosecution, interrogation
- Department of Commerce
- Department of Health and Human Services
- Department of the Treasury
- Employee hiring
- Executive agency funding and structure
- Federal Deposit Insurance Corporation (FDIC)
- Federal Reserve System
- Fraud offenses and financial crimes
- Freedom of information
- Government information and archives
- Government studies and investigations
- Intergovernmental relations
- Internal Revenue Service (IRS)
- Law enforcement administration and funding
- Medicare
- Right of privacy
- Social Security Administration
- Social security and elderly assistance
- Tax administration and collection, taxpayers
- Taxation
Text 1
Each version as it was printed, newest first.
- Apr 9, 2013Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
