STOP Identity Theft Act of 2014

Bill: 113-hr-744
Sponsor: full_name: Rep. Wasserman Schultz, Debbie [D-FL-23]
Introduced: 2013-02-15
Policy area: Crime and Law Enforcement
Subjects: Computer security and identity theft

Crime victims

Criminal investigation, prosecution, interrogation

Criminal justice information and records

Fraud offenses and financial crimes

Government information and archives

Tax administration and collection, taxpayers
Latest action: action_date: 2014-09-09
text: Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 555.

Summaries:
action_date: 2013-02-15
action_desc: Introduced in House
text: <p>Stopping Tax Offenders and Prosecuting Identity Theft Act of 2013 or the STOP Identity Theft Act of 2013 - Calls for the Attorney General to: (1) make use of all existing resources of the Department of Justice (DOJ), including task forces, to bring more perpetrators of tax return identity theft to justice; and (2) take into account the need to concentrate efforts in areas of the country where the crime is most frequently reported, to coordinate with state and local authorities to prosecute and prevent such crime, and to protect vulnerable groups from becoming victims or otherwise being used in the offense.</p> <p>Amends the federal criminal code to: (1) include organizations as victims for purposes of prohibitions against identity theft or aggravated identity theft, and (2) subject an identity theft offense committed during and in relation to tax fraud to a fine and/or up to 20 years' imprisonment.</p> <p>Directs the Attorney General to include in the first annual DOJ performance report made more than nine months after the date of this Act's enactment information as to progress in implementing this Act regarding: (1) information readily available to DOJ about trends in the incidence of tax return identity theft, (2) the effectiveness of statutory tools in aiding DOJ in prosecuting it, (3) recommendations on additional statutory tools that would aid in removing barriers to effective prosecution, and (4) the status of implementing DOJ's March 2010 audit report on DOJ efforts to combat identity theft.</p>

action_date: 2014-09-08
action_desc: Reported to House with amendment(s)
text: <p>Stopping Tax Offenders and Prosecuting Identity Theft Act of 2014 or the STOP Identity Theft Act of 2014 - Calls for the Attorney General to: (1) make use of all existing resources of the Department of Justice (DOJ), including task forces, to bring more perpetrators of tax return identity theft to justice; and (2) take into account the need to concentrate efforts in areas of the country where the crime is most frequently reported, to coordinate with state and local authorities to prosecute and prevent such crime, and to protect vulnerable groups from becoming victims or otherwise being used in the offense.</p> <p>Amends the federal criminal code to: (1) include organizations as victims for purposes of prohibitions against identity theft or aggravated identity theft, and (2) subject an identity theft offense committed during and in relation to tax fraud to a fine and/or up to 20 years' imprisonment.</p> <p>Directs the Attorney General to report to the House and Senate Judiciary Committees on: (1) trends in the incidence of tax return identity theft, (2) recommendations on additional statutory tools that would aid in the effective prosecution of tax return identity theft, and (3) the status of implementing DOJ's March 2010 Audit Report 10-21 entitled &quot;The Department of Justice's Efforts to Combat Identity Theft.&quot;</p>

action_date: 2014-09-08
action_desc: Passed House amended
text: <p><b>(This measure has not been amended since it was reported to the House on September 8, 2014. The summary of that version is repeated here.)</b></p> <p>Stopping Tax Offenders and Prosecuting Identity Theft Act of 2014 or the STOP Identity Theft Act of 2014 - Calls for the Attorney General to: (1) make use of all existing resources of the Department of Justice (DOJ), including task forces, to bring more perpetrators of tax return identity theft to justice; and (2) take into account the need to concentrate efforts in areas of the country where the crime is most frequently reported, to coordinate with state and local authorities to prosecute and prevent such crime, and to protect vulnerable groups from becoming victims or otherwise being used in the offense.</p> <p>Amends the federal criminal code to: (1) include organizations as victims for purposes of prohibitions against identity theft or aggravated identity theft, and (2) subject an identity theft offense committed during and in relation to tax fraud to a fine and/or up to 20 years' imprisonment.</p> <p>Directs the Attorney General to report to the House and Senate Judiciary Committees on: (1) trends in the incidence of tax return identity theft, (2) recommendations on additional statutory tools that would aid in the effective prosecution of tax return identity theft, and (3) the status of implementing DOJ's March 2010 Audit Report 10-21 entitled &quot;The Department of Justice's Efforts to Combat Identity Theft.&quot;</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 744 IN THE HOUSE OF REPRESENTATIVES February 15, 2013 Ms. Wasserman Schultz (for herself and Mr. Smith of Texas ) introduced the following bill; which was referred to the Committee on the Judiciary A BILL To provide effective criminal prosecutions for certain identity thefts, and for other purposes.

1. Short title This Act may be cited as the Stopping Tax Offenders and Prosecuting Identity Theft Act of 2013 or the STOP Identity Theft Act of 2013 . 2. Use of Department of Justice resources with regard to tax return identity theft (a) In general The Attorney General should make use of all existing resources of the Department of Justice, including any appropriate task forces, to bring more perpetrators of tax return identity theft to justice. (b) Considerations To be taken into account In carrying out this section, the Attorney General should take into account the following: (1) The need to concentrate efforts in those areas of the country where the crime is most frequently reported. (2) The need to coordinate with State and local authorities for the most efficient use of their laws and resources to prosecute and prevent the crime. (3) The need to protect vulnerable groups, such as veterans, seniors, and minors (especially foster children) from becoming victims or otherwise used in the offense. 3. Victims of identity theft may include organizations Chapter 47 of title 18, United States Code, is amended— (1) in section 1028— (A) in subsection (a)(7), by inserting (including an organization) after another person ; and (B) in subsection (d)(7), in the matter preceding subparagraph (A), by inserting or other person after specific individual ; and (2) in section 1028A(a)(1), by inserting (including an organization) after another person . 4. Identity theft for purposes of tax fraud Section 1028(b)(3) of title 18, United States Code, is amended— (1) in subparagraph (B), by striking or at the end; (2) in subparagraph (C), by inserting or after the semicolon; and (3) by adding at the end the following: (D) during and in relation to a felony under section 7206 or 7207 of the Internal Revenue Code of 1986; . 5. Reporting requirement (a) Generally Beginning with the first report made more than 9 months after the date of the enactment of this Act under section 1116 of title 31, United States Code, the Attorney General shall include in such report the information described in subsection (b) of this section as to progress in implementing this Act and the amendments made by this Act. (b) Contents The information referred to in subsection (a) is as follows: (1) Information readily available to the Department of Justice about trends in the incidence of tax return identity theft. (2) The effectiveness of statutory tools, including those provided by this Act, in aiding the Department of Justice in the prosecution of tax return identity theft. (3) Recommendations on additional statutory tools that would aid in removing barriers to effective prosecution of tax return identity theft. (4) The status on implementing the recommendations of the Department’s March 2010 Audit Report 10–21 entitled The Department of Justice’s Efforts to Combat Identity Theft .

tv_txt: I 113th CONGRESS 2d Session H. R. 744 IN THE HOUSE OF REPRESENTATIVES AN ACT To provide effective criminal prosecutions for certain identity thefts, and for other purposes.

1. Short title This Act may be cited as the Stopping Tax Offenders and Prosecuting Identity Theft Act of 2014 or the STOP Identity Theft Act of 2014 . 2. Use of Department of Justice resources with regard to tax return identity theft (a) In general The Attorney General should make use of all existing resources of the Department of Justice, including any appropriate task forces, to bring more perpetrators of tax return identity theft to justice. (b) Considerations To be taken into account In carrying out this section, the Attorney General should take into account the following: (1) The need to concentrate efforts in those areas of the country where the crime is most frequently reported. (2) The need to coordinate with State and local authorities for the most efficient use of their laws and resources to prosecute and prevent the crime. (3) The need to protect vulnerable groups, such as veterans, seniors, and minors (especially foster children) from becoming victims or otherwise used in the offense. 3. Victims of identity theft may include organizations Chapter 47 of title 18, United States Code, is amended— (1) in section 1028— (A) in subsection (a)(7), by inserting (including an organization) after another person ; and (B) in subsection (d)(7), in the matter preceding subparagraph (A), by inserting or other person after specific individual ; and (2) in section 1028A(a)(1), by inserting (including an organization) after another person . 4. Identity theft for purposes of tax fraud Section 1028(b)(3) of title 18, United States Code, is amended— (1) in subparagraph (B), by striking or at the end; (2) in subparagraph (C), by inserting or after the semicolon; and (3) by adding at the end the following: (D) during and in relation to a felony under section 7206 or 7207 of the Internal Revenue Code of 1986; . 5. Reporting requirement Not later than 180 days after the date of the enactment of this Act, the Attorney General shall submit to the Committees on the Judiciary of the House of Representatives and the Senate a report that contains the following information: (1) Information readily available to the Department of Justice about trends in the incidence of tax return identity theft. (2) Recommendations on additional statutory tools that would aid in the effective prosecution of tax return identity theft. (3) The status on implementing the recommendations of the Department’s March 2010 Audit Report 10–21 entitled The Department of Justice’s Efforts to Combat Identity Theft .

Passed the House of Representatives September 8, 2014. Karen L. Haas, Clerk.

tv_txt: II Calendar No. 555 113th CONGRESS 2d Session H. R. 744 IN THE SENATE OF THE UNITED STATES September 9, 2014 Received; read twice and placed on the calendar AN ACT To provide effective criminal prosecutions for certain identity thefts, and for other purposes.

1. Short title This Act may be cited as the Stopping Tax Offenders and Prosecuting Identity Theft Act of 2014 or the STOP Identity Theft Act of 2014 . 2. Use of Department of Justice resources with regard to tax return identity theft (a) In general The Attorney General should make use of all existing resources of the Department of Justice, including any appropriate task forces, to bring more perpetrators of tax return identity theft to justice. (b) Considerations To be taken into account In carrying out this section, the Attorney General should take into account the following: (1) The need to concentrate efforts in those areas of the country where the crime is most frequently reported. (2) The need to coordinate with State and local authorities for the most efficient use of their laws and resources to prosecute and prevent the crime. (3) The need to protect vulnerable groups, such as veterans, seniors, and minors (especially foster children) from becoming victims or otherwise used in the offense. 3. Victims of identity theft may include organizations Chapter 47 of title 18, United States Code, is amended— (1) in section 1028— (A) in subsection (a)(7), by inserting (including an organization) after another person ; and (B) in subsection (d)(7), in the matter preceding subparagraph (A), by inserting or other person after specific individual ; and (2) in section 1028A(a)(1), by inserting (including an organization) after another person . 4. Identity theft for purposes of tax fraud Section 1028(b)(3) of title 18, United States Code, is amended— (1) in subparagraph (B), by striking or at the end; (2) in subparagraph (C), by inserting or after the semicolon; and (3) by adding at the end the following: (D) during and in relation to a felony under section 7206 or 7207 of the Internal Revenue Code of 1986; . 5. Reporting requirement Not later than 180 days after the date of the enactment of this Act, the Attorney General shall submit to the Committees on the Judiciary of the House of Representatives and the Senate a report that contains the following information: (1) Information readily available to the Department of Justice about trends in the incidence of tax return identity theft. (2) Recommendations on additional statutory tools that would aid in the effective prosecution of tax return identity theft. (3) The status on implementing the recommendations of the Department’s March 2010 Audit Report 10–21 entitled The Department of Justice’s Efforts to Combat Identity Theft .

Passed the House of Representatives September 8, 2014. Karen L. Haas, Clerk

September 9, 2014 Received; read twice and placed on the calendar

tv_txt: IB Union Calendar No. 427 113th CONGRESS 2d Session H. R. 744 [Report No. 113–576] IN THE HOUSE OF REPRESENTATIVES February 15, 2013 Ms. Wasserman Schultz (for herself and Mr. Smith of Texas ) introduced the following bill; which was referred to the Committee on the Judiciary September 8, 2014 Additional sponsors: Mr. Murphy of Florida , Mr. Carson of Indiana , Ms. Ros-Lehtinen , Mr. Hastings of Florida , Ms. Frankel of Florida , Ms. Wilson of Florida , and Mr. Garcia September 8, 2014 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 February 15, 2013 A BILL To provide effective criminal prosecutions for certain identity thefts, and for other purposes.

1. Short title This Act may be cited as the Stopping Tax Offenders and Prosecuting Identity Theft Act of 2014 or the STOP Identity Theft Act of 2014 . 2. Use of Department of Justice resources with regard to tax return identity theft (a) In general The Attorney General should make use of all existing resources of the Department of Justice, including any appropriate task forces, to bring more perpetrators of tax return identity theft to justice. (b) Considerations To be taken into account In carrying out this section, the Attorney General should take into account the following: (1) The need to concentrate efforts in those areas of the country where the crime is most frequently reported. (2) The need to coordinate with State and local authorities for the most efficient use of their laws and resources to prosecute and prevent the crime. (3) The need to protect vulnerable groups, such as veterans, seniors, and minors (especially foster children) from becoming victims or otherwise used in the offense. 3. Victims of identity theft may include organizations Chapter 47 of title 18, United States Code, is amended— (1) in section 1028— (A) in subsection (a)(7), by inserting (including an organization) after another person ; and (B) in subsection (d)(7), in the matter preceding subparagraph (A), by inserting or other person after specific individual ; and (2) in section 1028A(a)(1), by inserting (including an organization) after another person . 4. Identity theft for purposes of tax fraud Section 1028(b)(3) of title 18, United States Code, is amended— (1) in subparagraph (B), by striking or at the end; (2) in subparagraph (C), by inserting or after the semicolon; and (3) by adding at the end the following: (D) during and in relation to a felony under section 7206 or 7207 of the Internal Revenue Code of 1986; . 5. Reporting requirement Not later than 180 days after the date of the enactment of this Act, the Attorney General shall submit to the Committees on the Judiciary of the House of Representatives and the Senate a report that contains the following information: (1) Information readily available to the Department of Justice about trends in the incidence of tax return identity theft. (2) Recommendations on additional statutory tools that would aid in the effective prosecution of tax return identity theft. (3) The status on implementing the recommendations of the Department’s March 2010 Audit Report 10-21 entitled The Department of Justice’s Efforts to Combat Identity Theft .

September 8, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed