Social Security Identity Defense Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to make certain disclosures to the holder of a social security account number and to the Federal Bureau of Investigation (FBI) if the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of such account number in the employment context. Authorizes the FBI Director to disclose information received from the Secretary to federal, state, and local law enforcement officials, but restricts the use of such information to carrying out criminal investigations or prosecutions.
Requires employers who have been notified of suspected misuse of an employee's social security account number to cease including such account number on statements provided to such employee.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 926 Introduced in House (IH)]
113th CONGRESS
1st Session
H. R. 926
To amend the Internal Revenue Code of 1986 to permit the Secretary of
the Treasury to disclose certain return information related to identity
theft, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 28, 2013
Mr. Petri (for himself, Mr. Duncan of Tennessee, Mr. Jones, and Mr.
Grimm) 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 permit the Secretary of
the Treasury to disclose certain return information related to identity
theft, and for other purposes.
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 ``Social Security Identity Defense Act
of 2013''.
SEC. 2. DISCLOSURE OF CERTAIN RETURN INFORMATION WITH RESPECT TO
IDENTITY THEFT.
(a) In General.--Subsection (l) of section 6103 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
paragraph:
``(23) Disclosure of return information in certain cases of
identity theft.--
``(A) In general.--If the Secretary determines that
there is a substantial likelihood that there has been a
fraudulent use of a social security account number on a
statement described in section 6051--
``(i) the Secretary shall disclose to the
holder of such social security account number--
``(I) that the Secretary has reason
to believe that the social security
account number of such individual has
been fraudulently used in the
employment context,
``(II) that the Secretary has made
the disclosure described in clause (ii)
to the Director of the Federal Bureau
of Investigation with respect to such
fraudulent use, and
``(III) such other information
(other than return information) as the
Secretary determines, in consultation
with Federal Trade Commission, would be
helpful and appropriate to provide to a
victim of identity theft, and
``(ii) the Secretary shall disclose to the
Director of the Federal Bureau of
Investigation--
``(I) such social security account
number,
``(II) that the Secretary has
reason to believe that such social
security account number has been
fraudulently used in the employment
context, and
``(III) the taxpayer identity
information of the holder of such
social security account number, the
individual believed to have
fraudulently used such social security
account number, and the employer who
made the statement described in section
6051 which included such social
security account number.
``(B) Restriction on disclosure to law
enforcement.--
``(i) Disclosure to other law enforcement
officials.--The Director of the Federal Bureau
of Investigation may disclose information
received under subparagraph (A)(ii) to
appropriate Federal, State, and local law
enforcement officials.
``(ii) Restriction on use of disclosed
information.--Return information disclosed
under subparagraph (A)(ii) may be used by
Federal, State, and local law enforcement
officials only for purposes of carrying out
criminal investigations or prosecutions.''.
(b) Prevention of Use of W-2 Statements To Carryout Identity
Theft.--Section 6051 of such Code is amended by adding at the end the
following new subsection:
``(g) Prevention of Identity Theft.--Except as otherwise provided
by the Secretary, if an employer is notified by the Secretary with
respect to any employee that the Secretary has reason to believe that
the social security account number included on the statement described
in subsection (a) with respect to such employee is not the social
security account number of such employee, such employer--
``(1) shall cease to include such social security account
number on statements provided to the employee under subsection
(a), but
``(2) shall continue to include such social security
account number on duplicates of such statements provided to the
Secretary under subsection (d).''.
(c) Conforming Amendments Related to Disclosure.--
(1) Confidentiality.--Paragraph (3) of section 6103(a) of
such Code is amended by striking ``or (21)'' and inserting
``(21), or (23)''.
(2) Procedures and recordkeeping related to disclosures.--
Paragraph (4) of section 6103(p) of such Code is amended by
striking ``or (20)'' each place it appears and inserting
``(20), or (23)''.
(3) Unauthorized disclosure or inspection.--Paragraph (2)
of section 7213(a) of such Code is amended by striking ``or
(21)'' and inserting ``(21), or (23)''.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E224)
Referred to the House Committee on Ways and Means.
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