I 
115TH CONGRESS 
2D SESSION 
H. R. 5445 
To amend the Internal Revenue Code of 1986 to improve cybersecurity 
and taxpayer identity protection, and modernize the information tech-
nology of the Internal Revenue Service, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 10, 2018 
Mr. BISHOP of Michigan (for himself and Ms. DELBENE) 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 improve 
cybersecurity and taxpayer identity protection, and mod-
ernize the information technology of the Internal Rev-
enue Service, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; ETC. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘21st Century IRS Act’’. 
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment 
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to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents of 
this Act is as follows: 
Sec. 1. Short title; etc. 
TITLE I—CYBERSECURITY AND IDENTITY PROTECTION 
Sec. 101. Public-private partnership to address identity theft refund fraud. 
Sec. 102. Recommendations of Electronic Tax Administration Advisory Com-
mittee regarding identity theft refund fraud. 
Sec. 103. Information sharing and analysis center. 
Sec. 104. Compliance by contractors with confidentiality safeguards. 
Sec. 105. Report on electronic payments. 
TITLE II—DEVELOPMENT OF INFORMATION TECHNOLOGY 
Sec. 201. Management of Internal Revenue Service information technology. 
Sec. 202. Development of online accounts and portals. 
Sec. 203. Internet platform for Form 1099 filings. 
TITLE III—MODERNIZATION OF CONSENT-BASED INCOME 
VERIFICATION SYSTEM 
Sec. 301. Disclosure of taxpayer information for third-party income verification. 
Sec. 302. Limit redisclosures and uses of consent-based disclosures of tax re-
turn information. 
TITLE IV—EXPANDED USE OF ELECTRONIC SYSTEMS 
Sec. 401. Electronic filing of returns. 
Sec. 402. Uniform standards for the use of electronic signatures for disclosure 
authorizations to, and other authorizations of, practitioners. 
Sec. 403. Payment of taxes by debit and credit cards. 
TITLE I—CYBERSECURITY AND 
IDENTITY PROTECTION 
SEC. 101. PUBLIC-PRIVATE PARTNERSHIP TO ADDRESS 
IDENTITY THEFT REFUND FRAUD. 
The Secretary of the Treasury (or the Secretary’s 
delegate) shall work collaboratively with the public and 
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private sectors to protect taxpayers from identity theft re-
fund fraud. 
SEC. 102. RECOMMENDATIONS OF ELECTRONIC TAX AD-
MINISTRATION ADVISORY COMMITTEE RE-
GARDING IDENTITY THEFT REFUND FRAUD. 
The Secretary of the Treasury shall ensure that the 
advisory group convened by the Secretary pursuant to sec-
tion 2001(b)(2) of the Internal Revenue Service Restruc-
turing and Reform Act of 1998 (commonly known as the 
Electronic Tax Administration Advisory Committee) stud-
ies (including by providing organized public forums) and 
makes recommendations to the Secretary regarding meth-
ods to prevent identity theft and refund fraud. 
SEC. 103. INFORMATION SHARING AND ANALYSIS CENTER. 
(a) IN GENERAL.—The Secretary of the Treasury (or 
the Secretary’s delegate) may participate in an informa-
tion sharing and analysis center to centralize, standardize, 
and enhance data compilation and analysis to facilitate 
sharing actionable data and information with respect to 
identity theft tax refund fraud. 
(b) DEVELOPMENT OF PERFORMANCE METRICS.— 
The Secretary of the Treasury (or the Secretary’s dele-
gate) shall develop metrics for measuring the success of 
such center in detecting and preventing identity theft tax 
refund fraud. 
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(c) DISCLOSURE.— 
(1) IN GENERAL.—Section 6103(k) is amended 
by adding at the end the following new paragraph: 
‘‘(13) DISCLOSURE OF RETURN INFORMATION 
FOR PURPOSES OF CYBERSECURITY AND THE PRE-
VENTION
OF
IDENTITY
THEFT
TAX
REFUND 
FRAUD.— 
‘‘(A) IN
GENERAL.—Under such proce-
dures and subject to such conditions as the Sec-
retary may prescribe, the Secretary may dis-
close specified return information to specified 
ISAC participants to the extent that the Sec-
retary determines such disclosure is in further-
ance of effective Federal tax administration re-
lating to the detection or prevention of identity 
theft tax refund fraud, validation of taxpayer 
identity, authentication of taxpayer returns, or 
detection or prevention of cybersecurity threats. 
‘‘(B) SPECIFIED ISAC PARTICIPANTS.—For 
purposes of this paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied ISAC participant’ means— 
‘‘(I) any person designated by 
the Secretary as having primary re-
sponsibility for a function performed 
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