ID Theft Loophole Closure Act

ID Theft Loophole Closure Act - Amends the Internal Revenue Code to permit the Secretary of the Treasury to disclose to a State or local law enforcement agency (upon the written request of the head of such agency) the name, tax identification number, and mailing address of any individual who is reasonably believed to have violated a State law by claiming a tax benefit using another person's social security number.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1676 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1676

     To amend the Internal Revenue Code of 1986 to provide for the 
disclosure to State and local law enforcement agencies of the identity 
of individuals claiming tax benefits through the improper use of Social 
                 Security numbers of other individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 18, 2005

  Ms. Hooley 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 provide for the 
disclosure to State and local law enforcement agencies of the identity 
of individuals claiming tax benefits through the improper use of Social 
                 Security numbers of other individuals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``ID Theft Loophole Closure Act''.

SEC. 2. DISCLOSURE TO STATE AND LOCAL LAW ENFORCEMENT AGENCIES OF 
              IDENTITY OF INDIVIDUALS CLAIMING TAX BENEFIT THROUGH 
              IMPROPER USE OF SOCIAL SECURITY NUMBERS.

    (a) In General.--Subsection (m) of section 6103 of the Internal 
Revenue Code of 1986 (relating to disclosure of taxpayer identity 
information) is amended by adding at the end the following new 
paragraph:
            ``(8) Individuals claiming tax benefit using improper 
        social security numbers.--If any State or local law enforcement 
        agency has reasonable cause to believe, based upon information 
        believed to be reliable, that an individual may have violated a 
        law of such State by claiming a tax benefit on any income tax 
        return under this title using a TIN of any person who is not 
        such individual, such individual's spouse, or a dependent (as 
        defined in section 152) of such individual, the Secretary may 
        (upon written request from the head of such agency) disclose 
        the name, TIN, and mailing address of such individual to 
        officers and employees of such agency exclusively for use in 
        locating such individual.''
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.
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