Tax Return Identity Theft Protection Act of 2016

Bill: 114-s-2766
Sponsor: full_name: Sen. Grassley, Chuck [R-IA]
Introduced: 2016-04-07
Policy area: Crime and Law Enforcement
Subjects: Administrative law and regulatory procedures

Aging

Computer security and identity theft

Crime victims

Crimes against children

Criminal investigation, prosecution, interrogation

Criminal procedure and sentencing

Fraud offenses and financial crimes

Military personnel and dependents

Tax administration and collection, taxpayers

U.S. Sentencing Commission
Latest action: action_date: 2016-04-07
text: Read twice and referred to the Committee on the Judiciary.

Summaries:
action_date: 2016-04-07
action_desc: Introduced in Senate
text: <p><b>Tax Return Identity Theft Protection Act of 2016</b></p> <p>This bill amends the federal criminal code to establish enhanced penalties for tax return identity theft crimes and other related fraud, including those committed against members of certain vulnerable and targeted groups.</p> <p>Additionally, the bill modifies the state of mind requirement in identity theft prosecutions to eliminate the need to prove that a defendant knew that the means of identification belonged to another person.</p>

tv_txt: II 114th CONGRESS 2d Session S. 2766 IN THE SENATE OF THE UNITED STATES April 7, 2016 Mr. Grassley introduced the following bill; which was read twice and referred to the Committee on the Judiciary A BILL To strengthen penalties for tax return identity thieves, establish enhanced sentences for crimes against vulnerable and frequently targeted victims, clarify the state of mind proof requirement in identity theft prosecutions, and for other purposes.

1. Short title This Act may be cited as the Tax Return Identity Theft Protection Act of 2016 . 2. Identity theft for purposes of tax return fraud and other fraud against the Government Section 1028(b)(3) of title 18, United States Code, is amended— (1) in subparagraph (B), by striking or at the end; and (2) 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; or (E) during and in relation to a violation of section 286, 287, or 641; . 3. Sentencing guidelines enhancements for vulnerable victims Pursuant to its authority under section 994 of title 28, United States Code, and in accordance with this section, the United States Sentencing Commission shall amend and review the Federal sentencing guidelines and policy statements to ensure that the guidelines provide for a penalty enhancement of not less than 2 offense levels for a violation of subsection (a) of section 1028 of title 18, United States Code, if— (1) the offense is punishable under subparagraph (D) or (E) of subsection (b)(3) of that section, as added by section 2 of this Act; and (2) the defendant victimized or targeted not less than 5 individuals who were— (A) deceased; (B) over the age of 55; (C) citizens of territories or possessions of the United States; (D) under the age of 14; (E) not required to file a Federal income tax return due to not meeting income criteria levels necessitating filing; or (F) active duty members of the Armed Forces. 4. State of mind proof requirement for identity theft Section 1028 of title 18, United States Code, is amended by adding at the end the following: (j) State of mind proof requirement In a prosecution under subsection (a)(7) or section 1028A, the Government shall not be required to prove that the defendant knew the means of identification was of another person. .