Title: To require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.
Policy area: Taxation

Summary:
This bill directs the Internal Revenue Service (IRS) to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud involving electronic identity theft.
Prior to implementing the measures, the IRS must: (1) establish and carry out a one-year pilot program to implement security measures, including the use of security questions, in the electronic tax return filing process in select counties across the United States where tax refund fraud involving electronic identity theft is most prevalent; and (2) submit to Congress recommendations on how to expand the process nationwide.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2114 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2114

To require the Secretary of the Treasury to implement security measures 
in the electronic tax return filing process to prevent tax refund fraud 
         from being perpetrated with electronic identity theft.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 2017

   Mr. Yoho introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To require the Secretary of the Treasury to implement security measures 
in the electronic tax return filing process to prevent tax refund fraud 
         from being perpetrated with electronic identity theft.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. IMPLEMENTATION OF SECURITY MEASURES IN ELECTRONIC TAX RETURN 
              FILING PROCESS TO PREVENT TAX REFUND FRAUD.

    (a) In General.--After the completion of the one-year pilot program 
under subsection (b) and taking into account the recommendations 
submitted with respect to such program, the Secretary of the Treasury 
shall implement security measures in the electronic tax return filing 
process designed to prevent tax refund fraud involving electronic 
identity theft.
    (b) Pilot Program.--
            (1) In general.--The Secretary of the Treasury shall 
        establish and carry out a one-year pilot program to implement 
        security measures in the electronic tax return filing process 
        in select counties across the United States where tax refund 
        fraud involving electronic identity theft is most prevalent. 
        Such measures shall include the use of security questions which 
        allow for electronic matching of the answers to such questions 
        to establish the identity of the taxpayer before the electronic 
        filing of a tax return by such taxpayer.
            (2) Recommendations.--After the completion of the one-year 
        pilot program under paragraph (1), the Secretary of the 
        Treasury shall submit recommendations to the Committee on Ways 
        and Means of the House of Representatives and the Committee on 
        Finance of the Senate on how to expand the process nationwide.
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