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[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 744 Reported in House (RH)]

                                                 Union Calendar No. 427
113th CONGRESS
  2d Session
                                H. R. 744

                          [Report No. 113-576]

To provide effective criminal prosecutions for certain identity thefts, 
                        and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           February 15, 2013

 Ms. Wasserman Schultz (for herself and Mr. Smith of Texas) introduced 
    the following bill; which was referred to the Committee on the 
                               Judiciary

                           September 8, 2014

Additional sponsors: Mr. Murphy of Florida, Mr. Carson of Indiana, Ms. 
  Ros-Lehtinen, Mr. Hastings of Florida, Ms. Frankel of Florida, Ms. 
                   Wilson of Florida, and Mr. Garcia

                           September 8, 2014

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
    [For text of introduced bill, see copy of bill as introduced on 
                           February 15, 2013]

_______________________________________________________________________

                                 A BILL

 
To provide effective criminal prosecutions for certain identity thefts, 
                        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 ``Stopping Tax Offenders and 
Prosecuting Identity Theft Act of 2014'' or the ``STOP Identity Theft 
Act of 2014''.

SEC. 2. USE OF DEPARTMENT OF JUSTICE RESOURCES WITH REGARD TO TAX 
              RETURN IDENTITY THEFT.

    (a) In General.--The Attorney General should make use of all 
existing resources of the Department of Justice, including any 
appropriate task forces, to bring more perpetrators of tax return 
identity theft to justice.
    (b) Considerations To Be Taken Into Account.--In carrying out this 
section, the Attorney General should take into account the following:
            (1) The need to concentrate efforts in those areas of the 
        country where the crime is most frequently reported.
            (2) The need to coordinate with State and local authorities 
        for the most efficient use of their laws and resources to 
        prosecute and prevent the crime.
            (3) The need to protect vulnerable groups, such as 
        veterans, seniors, and minors (especially foster children) from 
        becoming victims or otherwise used in the offense.

SEC. 3. VICTIMS OF IDENTITY THEFT MAY INCLUDE ORGANIZATIONS.

    Chapter 47 of title 18, United States Code, is amended--
            (1) in section 1028--
                    (A) in subsection (a)(7), by inserting ``(including 
                an organization)'' after ``another person''; and
                    (B) in subsection (d)(7), in the matter preceding 
                subparagraph (A), by inserting ``or other person'' 
                after ``specific individual''; and
            (2) in section 1028A(a)(1), by inserting ``(including an 
        organization)'' after ``another person''.

SEC. 4. IDENTITY THEFT FOR PURPOSES OF TAX FRAUD.

    Section 1028(b)(3) of title 18, United States Code, is amended--
            (1) in subparagraph (B), by striking ``or'' at the end;
            (2) in subparagraph (C), by inserting ``or'' after the 
        semicolon; and
            (3) by adding at the end the following:
                    ``(D) during and in relation to a felony under 
                section 7206 or 7207 of the Internal Revenue Code of 
                1986;''.

SEC. 5. REPORTING REQUIREMENT.

    Not later than 180 days after the date of the enactment of this 
Act, the Attorney General shall submit to the Committees on the 
Judiciary of the House of Representatives and the Senate a report that 
contains the following information:
            (1) Information readily available to the Department of 
        Justice about trends in the incidence of tax return identity 
        theft.
            (2) Recommendations on additional statutory tools that 
        would aid in the effective prosecution of tax return identity 
        theft.
            (3) The status on implementing the recommendations of the 
        Department's March 2010 Audit Report 10-21 entitled ``The 
        Department of Justice's Efforts to Combat Identity Theft''.
                                                 Union Calendar No. 427

113th CONGRESS

  2d Session

                               H. R. 744

                          [Report No. 113-576]

_______________________________________________________________________

                                 A BILL

To provide effective criminal prosecutions for certain identity thefts, 
                        and for other purposes.

_______________________________________________________________________

                           September 8, 2014

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
```