JOINT 

Provision Effective 2016 2017 2018 2019 2020 2021 2022 2023 2024 

1. Require the Internal Revenue Service ("IRS") to

develop guidelines for identity theft refund fraudcases to reduce burdens for victims................................ [1]

2. Require the IRS to prepare a report on identity theft

refund fraud.................................................................... [2] --- ---

3. Require the IRS to study the feasibility of blocking

electronically-filed tax returns........................................ DOE

4. Criminal penalty for misappropriating taxpayer identity

in connection with tax fraud........................................... oco/a DOE

5. Enhancements to the IRS PIN program.......................... [3] --- --- ---6. Increase electronic filing of returns................................ [4] --- ---7. Internet platform for Form 1099 filings......................... DOE8. Authority to transfer IRS appropriations to

combat tax fraud............................................................. DOE

9. Requirement that electronically-prepared paper

returns include a scannable code.................................... [5]

10. Streamlined critical pay authority for information

technology positions....................................................... DOE

11. Increased penalty for improper disclosure or use of

information by preparers of returns................................ dauma DOE [6] [6] [6] [6] [6] [6] [6] [6] [6] 

12. Improvement in access to information in the National

Directory of New Hires.................................................. DOE

13. Taxpayer notification of suspected identity theft........... dma DOE14. Authenticate users of electronic services accounts......... 180da DOE15. Repeal provision regarding certain tax compliance

procedures and reports................................................... DOE

16. Require the IRS to report on the status of the Refund

Fraud Information Sharing and Assessment Center(“ISAC”)........................................................................ DOE

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

ESTIMATED REVENUE EFFECTS OF THE CHAIRMAN'S FIRST AND SECOND MODIFICATIONS TO THE CHAIRMAN'S 

Fiscal Years 2016 - 2026

[Millions of Dollars] 

 A BILL TO PREVENT IDENTITY THEFT AND TAX REFUND FRAUD,

SCHEDULED FOR MARKUP BY THE COMMITTEE ON FINANCE ON APRIL 20, 2016

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - 

- - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenu

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - 
Page 2

Provision Effective 2016 2017 2018 2019 2020 2021 2022 2023 2024 

17. Require the GAO to prepare various reports on

identity theft and tax refund fraud.................................. DOE

18. Sense of the Senate to express support for

strengthened penalties and enforcement forimpersonating an IRS official or agent........................... DOE

 NET TOTAL ....................................................................................... [6] [6] [6] [6] [6] [6] [6] [6] [6] 

Joint Committee on Taxation -------------------------------------- NOTE: Details may not add to totals due to rounding. The date of enactment is assumed to be July 1, 2016.Legend for "Effective" column: 

dauma = disclosures and uses made after DOE = date of enactment 180da = 180 days dma = disclosures made after oco/a = offenses committed on or after

[1] Effective on the date of enactment, with guidelines to be implemented within six months of the date of enactment. [2] The proposal would require five bi-annual reports, the first of which would be required to be provided by September 30, 2018. [3] Effective on the date of enactment and required to be available on a nation-wide basis by July 1, 2019.[4] Effective for returns with a due date, determined without regard to extensions, after December 31, 2017.[5] Effective for tax returns with a due date, determined without regard to extensions, after December 31, 2017.[6] Gain of less than $500,000.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - - 

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - - - -