Inmate Tax Fraud Prevention Act of 2008

Bill: 110-hr-7082
Sponsor: Rep. Ramstad, Jim [R-MN-3]
Introduced: 2008-09-25 in the House
Policy area: Taxation
Subjects: Annuities
Congress
Congressional reporting requirements
Crime and Law Enforcement
Death
Divorce
Families
Fraud
Government Operations and Politics
Government paperwork
Government publicity
Income tax
Inspectors general
Judicial officers
Labor and Employment
Law
Marriage
Prisoners
Survivors' benefits
Tax evasion
Tax returns
Widowers
Widows
Women

Summary:
action_date: 2008-09-25
text: 
Inmate Tax Fraud Prevention Act of 2008 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to the head of the Federal Bureau of Prisons, subject to certain restrictions, tax return information of prisoners whom the Secretary has determined may have filed or facilitated the filing of a false tax return.

action_date: 2008-09-27
text: 
Inmate Tax Fraud Prevention Act of 2008 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to the head of the Federal Bureau of Prisons tax return information of prisoners whom the Secretary has determined may have filed or facilitated the filing of a false tax return. Prohibits the head of the Federal Bureau of Prisons from disclosing any prisoner tax return information to any person other than an officer or employee of such Bureau. Restricts the use of such tax return information to preventing the filing of false and fraudulent tax returns. Terminates such disclosure authority after December 31, 2011. Imposes recordkeeping and reporting requirements on the Bureau with respect to disclosures of prisoner tax return information. 

Requires the Secretary to submit an annual report to Congress on the filing of false and fraudulent tax returns by federal and state prisoners and to make such reports available to the public.

Requires the Treasury Inspector General for Tax Administration to submit a written report to Congress by December 31, 2010, on the implementation of the authority to disclose prisoner tax return information.

Amends the federal judicial code with respect to certain widows and widowers whose judicial survivors' annuities are terminated on account of remarriage before age 55. Requires restoration of such benefits, at the same rate, upon the dissolution of the remarriage by death, divorce, or annulment, if specified requirements are met.

action_date: 2008-10-15
text: 

(This measure has not been amended since it was passed by the House on September 27, 2008. The summary of that version is repeated here.)

Inmate Tax Fraud Prevention Act of 2008 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to the head of the Federal Bureau of Prisons tax return information of prisoners whom the Secretary has determined may have filed or facilitated the filing of a false tax return. Prohibits the head of the Federal Bureau of Prisons from disclosing any prisoner tax return information to any person other than an officer or employee of such Bureau. Restricts the use of such tax return information to preventing the filing of false and fraudulent tax returns. Terminates such disclosure authority after December 31, 2011. Imposes recordkeeping and reporting requirements on the Bureau with respect to disclosures of prisoner tax return information. 

Requires the Secretary to submit an annual report to Congress on the filing of false and fraudulent tax returns by federal and state prisoners and to make such reports available to the public.

Requires the Treasury Inspector General for Tax Administration to submit a written report to Congress by December 31, 2010, on the implementation of the authority to disclose prisoner tax return information.

Amends the federal judicial code with respect to certain widows and widowers whose judicial survivors' annuities are terminated on account of remarriage before age 55. Requires restoration of such benefits, at the same rate, upon the dissolution of the remarriage by death, divorce, or annulment, if specified requirements are met.


Legislative actions:
action_date: 2008-10-15
text: Became Public Law No: 110-428.
action_date: 2008-10-15
text: Became Public Law No: 110-428.
action_date: 2008-10-15
text: Signed by President.
action_date: 2008-10-15
text: Signed by President.
action_date: 2008-10-06
text: Presented to President.
action_date: 2008-10-06
text: Presented to President.
action_date: 2008-10-02
text: Cleared for White House.
action_date: 2008-10-02
text: Message on Senate action sent to the House.
action_date: 2008-10-02
text: Passed Senate without amendment by Unanimous Consent. (consideration: CR S10405)
action_date: 2008-10-02
text: Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S10405)
action_date: 2008-09-29
text: Received in the Senate, read twice.
action_date: 2008-09-27
text: The title of the measure was amended. Agreed to without objection.
action_date: 2008-09-27
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2008-09-27
text: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H10199)
action_date: 2008-09-27
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H10199)
action_date: 2008-09-27
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 7082.
action_date: 2008-09-27
text: Considered under suspension of the rules. (consideration: CR H10199-10200)
action_date: 2008-09-27
text: Mr. Lewis (GA) moved to suspend the rules and pass the bill, as amended.
action_date: 2008-09-25
text: Referred to the House Committee on Ways and Means.
action_date: 2008-09-25
text: Introduced in House
action_date: 2008-09-25
text: Introduced in House

Enacted as: number: 110-428