Title: Taxpayer Identity Theft Protection Act
Policy area: Taxation

Summary:
Taxpayer Identity Theft Protection Act
This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to issue an identity protection personal identification number at the request of an individual taxpayer, after the taxpayer's true identity has been established and verified, to prevent the misuse of the taxpayer's Social Security account number on fraudulent federal income tax returns. The IRS must then publicize the availability of such identification numbers, including through electronic means.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4089 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 4089

To amend the Internal Revenue Code of 1986 to require the Secretary of 
   the Treasury to issue identity protection personal identification 
       numbers with respect to identity theft-related tax fraud.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 19, 2017

 Mrs. Wagner 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 require the Secretary of 
   the Treasury to issue identity protection personal identification 
       numbers with respect to identity theft-related tax fraud.

    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 ``Taxpayer Identity Theft Protection 
Act''.

SEC. 2. IDENTITY PROTECTION PERSONAL IDENTIFICATION NUMBERS.

    (a) In General.--Section 6109 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(j) Use of IP PINs.--
            ``(1) In general.--At the request of any individual, the 
        Secretary shall, after the individual's true identity has been 
        established and verified, issue an identity protection personal 
        identification number to such individual, and such number shall 
        be used as the identifying number for such individual for 
        purposes of this title.
            ``(2) Identity protection personal identification number 
        defined.--For purposes of paragraph (1), an identity protection 
        personal identification number is a number assigned by the 
        Secretary to a taxpayer to help prevent the misuse of the 
        Social Security account number of the taxpayer on fraudulent 
        Federal income tax returns.''.
    (b) Conforming Amendment.--Section 6109(d) of such Code is amended 
by inserting ``provided by subsection (j) or as'' after ``except as''.
    (c) Publicity of IP PIN Availability.--The Secretary of the 
Treasury, or the Secretary's delegate, shall publicize the availability 
of the use of identity protection personal identification numbers 
pursuant to section 6109(j) of the Internal Revenue Code of 1986, 
including through electronic means.
    (d) Effective Date.--The amendments made by this section shall 
apply to requests made after the date of the enactment of this Act.
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