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H.R. 2398

Social Security Identity Defense Act of 2015

Social Security Identity Defense Act of 2015

This bill amends the Internal Revenue Code, with respect to the disclosure of tax return information in cases of identity theft, to require the Department of the Treasury to: (1) disclose to the holder of a valid social security account number that there is reason to believe that there has been a fraudulent use of such account number; and (2) disclose to the Federal Bureau of Investigation (FBI) and the Department of Justice (DOJ) such social security account number, that there is reason to believe that such account number has been fraudulently used in the employment context, and the taxpayer identity information of the individual who was assigned such account number.

The bill authorizes the FBI and DOJ to disclose taxpayer information to appropriate federal, state, and local law enforcement officials solely for purposes of carrying out criminal investigations or prosecutions.

The bill also imposes new criminal and civil penalties for tax-related identity theft and misappropriation of tax identification numbers.

Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.

Rep. Grothman, Glenn [R-WI-6](R-WI)Sponsor
4 cosponsors4 R
4cosponsors2committees6actions1related bills6subjects
  1. Committee

    Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.

    Crime and Federal Government Surveillance Subcommittee
  2. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Judiciary Committee
  3. IntroReferralH11100-A

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  4. IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Ways and Means Committee
  5. IntroReferralIntro-H

    Introduced in House

  6. IntroReferral1000

    Introduced in House

Social Security Identity Defense Act of 2015 — Informed