datamatters24/research-document-archive huggingface dataset:
IB 
Union Calendar No. 322 
119TH CONGRESS 
1ST SESSION H. R. 5344 
[Report No. 119–370] 
To amend the Kleptocracy Asset Recovery Rewards Act to extend the 
Kleptocracy Asset Recovery Rewards Pilot Program, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 15, 2025 
Mr. LYNCH (for himself and Mr. NUNN of Iowa) introduced the following bill; 
which was referred to the Committee on Financial Services 
NOVEMBER 4, 2025 
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 September 15, 2025] 
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A BILL 
To amend the Kleptocracy Asset Recovery Rewards Act to 
extend the Kleptocracy Asset Recovery Rewards Pilot 
Program, and for other purposes. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Kleptocracy Asset Recov-
ery Rewards Program Act’’. 
SEC. 2. KLEPTOCRACY ASSET RECOVERY REWARDS PRO-
GRAM. 
(a) IN GENERAL.—Section 9703 of the Kleptocracy 
Asset Recovery Rewards Act (31 U.S.C. note prec. 9701) 
is amended— 
(1) in the heading, by striking ‘‘KLEPTOCRACY 
ASSET RECOVERY REWARDS PILOT PROGRAM’’ 
and inserting ‘‘KLEPTOCRACY ASSET RECOVERY 
REWARDS PROGRAM’’; 
(2) 
in 
subsection 
(a)(1), 
by 
striking 
‘‘ ‘Kleptocracy Asset Recovery Rewards Pilot Pro-
gram’ ’’ and inserting ‘‘ ‘Kleptocracy Asset Recovery 
Rewards Program’’; 
(3) in subsection (g)(1), by striking ‘‘for 3 
years’’; and 
(4) by striking subsection (i) and inserting the 
following: 
‘‘(i) SUNSET.—This section shall cease to have any 
force or effect after the end of the 7-year period beginning 
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on the date of enactment of the Kleptocracy Asset Recovery 
Rewards Program Act.’’. 
(b) CONFORMING AMENDMENT.—The table of contents 
in section 2(b) and in title XCVII of the National Defense 
Authorization Act for Fiscal Year 2021 are each amended, 
in the item relating to section 9703, by striking 
‘‘Kleptocracy Asset Recovery Rewards Pilot Program’’ and 
inserting ‘‘Kleptocracy Asset Recovery Rewards Program’’. 
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Union Calendar No. 322 
119TH CONGRESS 
1ST SESSION 
H. R. 5344 
[Report No. 119–370] 
A BILL 
To amend the Kleptocracy Asset Recovery Rewards 
Act to extend the Kleptocracy Asset Recovery 
Rewards Pilot Program, and for other purposes. 
NOVEMBER 4, 2025 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Improving Social Secu-
rity’s Service to Victims of Identity Theft Act’’. 
SEC. 2. SINGLE POINT OF CONTACT FOR IDENTITY THEFT 
VICTIMS. 
(a) IN GENERAL.—Title VII of the Social Security 
Act (42 U.S.C. 901 et seq.) is amended by adding at the 
end the following: 
‘‘SEC. 714. SINGLE POINT OF CONTACT FOR IDENTITY 
THEFT VICTIMS. 
‘‘(a) IN GENERAL.—The Commissioner of Social Se-
curity shall establish and implement procedures to ensure 
that any individual whose social security account number 
has been misused (such as to fraudulently obtain benefits 
under title II, VIII, or XVI of this Act, or in a manner 
that affects an individual’s records at the Social Security 
Administration, or in a manner that prompts the indi-
vidual to request a new social security account number) 
or whose Social Security card has been lost in the course 
of transmission to the individual has a single point of con-
tact at the Social Security Administration throughout the 
resolution of the individual’s case. The single point of con-
tact shall track the individual’s case to completion and co-
ordinate with other units to resolve issues as quickly as 
possible. 
‘‘(b) SINGLE POINT OF CONTACT.—
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the single point of contact shall consist of a 
team or subset of specially trained employees who—
‘‘(A) have the ability to coordinate with 
other units to resolve the issues involved in the 
individual’s case, and 
‘‘(B) shall be accountable for the case until 
its resolution. 
‘‘(2) TEAM
OR
SUBSET.—The employees in-
cluded within the team or subset described in para-
graph (1) may change as required to meet the needs 
of the Social Security Administration, provided that 
procedures have been established to—
‘‘(A) ensure continuity of records and case 
history, and 
‘‘(B) notify the individual when appro-
priate.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect 180 days after the date 
of enactment of this Act. 
Passed the House of Representatives December 1, 
2025. 
Attest:
Clerk.
119TH CONGRESS 
1ST SESSION 
H. R. 5345
AN ACT 
To amend title VII of the Social Security Act to 
provide for a single point of contact at the Social 
Security Administration for individuals who are 
victims of identity theft.
I 
119TH CONGRESS 
1ST SESSION H. R. 5345 
To amend title VII of the Social Security Act to provide for a single point 
of contact at the Social Security Administration for individuals who 
are victims of identity theft. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 15, 2025 
Mr. KUSTOFF introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend title VII of the Social Security Act to provide 
for a single point of contact at the Social Security Ad-
ministration for individuals who are victims of identity 
theft. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Improving Social Secu-
rity’s Service to Victims of Identity Theft Act’’. 
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SEC. 2. SINGLE POINT OF CONTACT FOR IDENTITY THEFT 
VICTIMS. 
(a) IN GENERAL.—Title VII of the Social Security 
Act (42 U.S.C. 901 et seq.) is amended by adding at the 
end the following: 
‘‘SEC. 714. SINGLE POINT OF CONTACT FOR IDENTITY 
THEFT VICTIMS. 
‘‘(a) IN GENERAL.—The Commissioner of Social Se-
curity shall establish and implement procedures to ensure 
that any individual whose social security account number 
has been misused (such as to fraudulently obtain benefits 
under title II, VIII, or XVI of this Act, or in a manner 
that affects an individual’s records at the Social Security 
Administration, or in a manner that prompts the indi-
vidual to request a new social security account number) 
has a single point of contact at the Social Security Admin-
istration throughout the resolution of the individual’s case. 
The single point of contact shall track the individual’s case 
to completion and coordinate with other units to resolve 
issues as quickly as possible. 
‘‘(b) SINGLE POINT OF CONTACT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the single point of contact shall consist of a 
team or subset of specially trained employees who— 
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‘‘(A) have the ability to coordinate with 
other units to resolve the issues involved in the 
individual’s case, and 
‘‘(B) shall be accountable for the case until 
its resolution. 
‘‘(2) TEAM
OR
SUBSET.—The employees in-
cluded within the team or subset described in para-
graph (1) may change as required to meet the needs 
of the Social Security Administration, provided that 
procedures have been established to— 
‘‘(A) ensure continuity of records and case 
history, and 
‘‘(B) notify the individual when appro-
priate.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect 180 days after the date 
of enactment of this Act. 
Æ 
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IIB 
119TH CONGRESS 
1ST SESSION H. R. 5345 
IN THE SENATE OF THE UNITED STATES 
DECEMBER 2, 2025 
Received; read twice and referred to the Committee on Finance 
AN ACT 
To amend title VII of the Social Security Act to provide 
for a single point of contact at the Social Security Ad-
ministration for individuals who are victims of identity 
theft. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Improving Social Secu-
rity’s Service to Victims of Identity Theft Act’’. 
SEC. 2. SINGLE POINT OF CONTACT FOR IDENTITY THEFT 
VICTIMS. 
(a) IN GENERAL.—Title VII of the Social Security 
Act (42 U.S.C. 901 et seq.) is amended by adding at the 
end the following: 
‘‘SEC. 714. SINGLE POINT OF CONTACT FOR IDENTITY 
THEFT VICTIMS. 
‘‘(a) IN GENERAL.—The Commissioner of Social Se-
curity shall establish and implement procedures to ensure 
that any individual whose social security account number 
has been misused (such as to fraudulently obtain benefits 
under title II, VIII, or XVI of this Act, or in a manner 
that affects an individual’s records at the Social Security 
Administration, or in a manner that prompts the indi-
vidual to request a new social security account number) 
or whose Social Security card has been lost in the course 
of transmission to the individual has a single point of con-
tact at the Social Security Administration throughout the 
resolution of the individual’s case. The single point of con-
tact shall track the individual’s case to completion and co-
ordinate with other units to resolve issues as quickly as 
possible. 
‘‘(b) SINGLE POINT OF CONTACT.— 
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‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the single point of contact shall consist of a 
team or subset of specially trained employees who— 
‘‘(A) have the ability to coordinate with 
other units to resolve the issues involved in the 
individual’s case, and 
‘‘(B) shall be accountable for the case until 
its resolution. 
‘‘(2) TEAM
OR
SUBSET.—The employees in-
cluded within the team or subset described in para-
graph (1) may change as required to meet the needs 
of the Social Security Administration, provided that 
procedures have been established to— 
‘‘(A) ensure continuity of records and case 
history, and 
‘‘(B) notify the individual when appro-
priate.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect 180 days after the date 
of enactment of this Act. 
Passed the House of Representatives December 1, 
2025. 
Attest: 
KEVIN F. MCCUMBER, 
Clerk. 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fair and Accountable 
IRS Reviews Act’’. 
SEC. 2. PROCEDURAL REQUIREMENTS FOR ASSESSMENT 
OF PENALTIES. 
(a) APPROVAL OF ASSESSMENT.—Section 6751(b)(1) 
of the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(1) IN GENERAL.—No penalty under this title 
shall be assessed or entered unless, before any writ-
ten communication with respect to such penalty (in-
cluding proposal of a penalty as an adjustment) is 
sent to the taxpayer, the initial determination of 
such assessment is personally approved (in writing) 
by the immediate supervisor of the individual mak-
ing such determination or such higher level official 
as the Secretary may designate.’’. 
(b) IMMEDIATE
SUPERVISOR
DEFINED.—Section 
6751(b) of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(3) IMMEDIATE
SUPERVISOR.—For purposes 
of this subsection, the term ‘immediate supervisor’ 
means, with respect to an individual making a deter-
mination under paragraph (1), the person to whom 
such individual reports.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to notices issued, and penalties as-
sessed, after December 31, 2025. 
Passed the House of Representatives December 1, 
2025. 
Attest:
Clerk.
119TH CONGRESS 
1ST SESSION 
H. R. 5346
AN ACT 
To amend the Internal Revenue Code of 1986 to 
reform certain penalty and interest provisions.
I 
119TH CONGRESS 
1ST SESSION H. R. 5346 
To amend the Internal Revenue Code of 1986 to reform certain penalty 
and interest provisions. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 15, 2025 
Mr. GROTHMAN 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 reform 
certain penalty and interest provisions. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fair and Accountable 
IRS Reviews Act’’. 
SEC. 2. PROCEDURAL REQUIREMENTS FOR ASSESSMENT 
OF PENALTIES. 
(a) APPROVAL OF ASSESSMENT.—Section 6751(b)(1) 
of the Internal Revenue Code of 1986 is amended to read 
as follows: 
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‘‘(1) IN GENERAL.—No penalty under this title 
shall be assessed or entered unless, before any writ-
ten communication with respect to such penalty (in-
cluding proposal of a penalty as an adjustment) is 
sent to the taxpayer, the initial determination of 
such assessment is personally approved (in writing) 
by the immediate supervisor of the individual mak-
ing such determination or such higher level official 
as the Secretary may designate.’’. 
(b) IMMEDIATE
SUPERVISOR
DEFINED.—Section 
6751(b) of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(3) IMMEDIATE
SUPERVISOR.—For purposes 
of this subsection, the term ‘immediate supervisor’ 
means, with respect to an individual making a deter-
mination under paragraph (1), the person to whom 
such individual reports.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this subsection shall apply to notices issued, and penalties 
assessed, after December 31, 2025. 
Æ 
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IIB 
119TH CONGRESS 
1ST SESSION H. R. 5346 
IN THE SENATE OF THE UNITED STATES 
DECEMBER 2, 2025 
Received; read twice and referred to the Committee on Finance 
AN ACT 
To amend the Internal Revenue Code of 1986 to reform 
certain penalty and interest provisions. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fair and Accountable 
IRS Reviews Act’’. 
SEC. 2. PROCEDURAL REQUIREMENTS FOR ASSESSMENT 
OF PENALTIES. 
(a) APPROVAL OF ASSESSMENT.—Section 6751(b)(1) 
of the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(1) IN GENERAL.—No penalty under this title 
shall be assessed or entered unless, before any writ-
ten communication with respect to such penalty (in-
cluding proposal of a penalty as an adjustment) is 
sent to the taxpayer, the initial determination of 
such assessment is personally approved (in writing) 
by the immediate supervisor of the individual mak-
ing such determination or such higher level official 
as the Secretary may designate.’’. 
(b) IMMEDIATE
SUPERVISOR
DEFINED.—Section 
6751(b) of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(3) IMMEDIATE
SUPERVISOR.—For purposes 
of this subsection, the term ‘immediate supervisor’ 
means, with respect to an individual making a deter-
mination under paragraph (1), the person to whom 
such individual reports.’’. 
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02:08 Dec 03, 2025
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to notices issued, and penalties as-
sessed, after December 31, 2025. 
Passed the House of Representatives December 1, 
2025. 
Attest: 
KEVIN F. MCCUMBER, 
Clerk. 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Social Security Child 
Protection Act of 2025’’. 
SEC. 2. REISSUANCE OF SOCIAL SECURITY ACCOUNT NUM-
BERS TO YOUNG CHILDREN IN CASES WHERE 
CONFIDENTIALITY HAS BEEN COMPROMISED. 
(a) IN GENERAL.—Section 205(c)(2)(B) of the Social 
Security Act (42 U.S.C. 405(c)(2)(B)) is amended—
(1) by redesignating clause (iii) as clause (iv); 
and 
(2) by inserting after clause (ii) the following 
new clause: 
‘‘(iii) In any case in which a social security account 
number has been issued to a child who has not attained 
the age of 14 pursuant to subclause (IV) or (V) of clause 
(i) and it is demonstrated by evidence, as determined by 
the Commissioner of Social Security, and submitted under 
penalty of perjury to the Commissioner by a parent or 
guardian of the child that in the course of transmission 
of a social security card to the child, the confidentiality 
of such number has been compromised by reason of loss 
or theft of such social security card, the Commissioner 
shall issue a new social security account number to such 
child and make note in the records maintained with re-
spect to such child of the pertinent information received
by the Commissioner regarding the loss or theft of the 
social security card.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall take effect on the date that is 180 
days after the date of the enactment of this Act. 
Passed the House of Representatives December 1, 
2025. 
Attest:
Clerk.
119TH CONGRESS 
1ST SESSION 
H. R. 5348
AN ACT 
To amend title II of the Social Security Act to pro-
vide for the reissuance of social security account 
numbers to young children in cases where con-
fidentiality has been compromised.
I 
119TH CONGRESS 
1ST SESSION H. R. 5348 
To amend title II of the Social Security Act to provide for the reissuance 
of social security account numbers to young children in cases where 
confidentiality has been compromised. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 15, 2025 
Mr. SMUCKER introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend title II of the Social Security Act to provide 
for the reissuance of social security account numbers 
to young children in cases where confidentiality has been 
compromised. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Social Security Child 
Protection Act of 2025’’. 
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SEC. 2. REISSUANCE OF SOCIAL SECURITY ACCOUNT NUM-
BERS TO YOUNG CHILDREN IN CASES WHERE 
CONFIDENTIALITY HAS BEEN COMPROMISED. 
(a) IN GENERAL.—Section 205(c)(2)(B) of the Social 
Security Act (42 U.S.C. 405(c)(2)(B)) is amended— 
(1) by redesignating clause (iii) as clause (iv); 
and 
(2) by inserting after clause (ii) the following 
new clause: 
‘‘(iii) In any case in which a social security account 
number has been issued to a child who has not attained 
the age of 14 pursuant to subclause (IV) or (V) of clause 
(i) and it is demonstrated by evidence, as determined by 
the Commissioner of Social Security, and submitted under 
penalty of perjury to the Commissioner by a parent or 
guardian of the child that in the course of transmission 
of the social security card to the child, the confidentiality 
of such number has been compromised by reason of loss 
or theft of such social security card, the Commissioner 
shall issue a new social security account number to such 
child and make note in the records maintained with re-
spect to such child of the pertinent information received 
by the Commissioner regarding the loss or theft of the 
social security card.’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
subsection (a) shall take effect on the date that is 180 
days after the date of the enactment of this Act. 
Æ 
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