To amend the Internal Revenue Code of 1986 to provide relief for taxpayers that were victims of identity theft to commit unemployment insurance fraud.

Bill: 117-hr-3170
Sponsor: full_name: Rep. Wenstrup, Brad R. [R-OH-2]
Introduced: 2021-05-12
Policy area: Taxation
Latest action: action_date: 2021-05-12
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-05-12
action_desc: Introduced in House
text: <p>This bill requires the Internal Revenue Service, in collaboration with the Department of Labor, in taxable years beginning in 2020 or 2021, to</p> <ul> <li>implement a process to hold harmless taxpayers who are identified as having unreported income if those taxpayers believe they are victims of identity theft, or that fraudulent unemployments benefits were claimed in their name; and </li> <li>require states to report the amount of fraudulent unemployment benefits that are excluded as income from Form 1099-G's issued by the state due to suspected or confirmed fraud.</li> </ul>

tv_txt: I 117th CONGRESS 1st Session H. R. 3170 IN THE HOUSE OF REPRESENTATIVES May 12, 2021 Mr. Wenstrup 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 provide relief for taxpayers that were victims of identity theft to commit unemployment insurance fraud.

1. Relief for taxpayers that were victims of identity theft to commit unemployment insurance fraud In collaboration with the Department of Labor, and applicable to tax years beginning in 2020 or 2021, the Commissioner of Internal Revenue shall— (1) implement a process to hold harmless taxpayers who are flagged for unreported income if those taxpayers believe they are victims of identity theft, or that fraudulent unemployment benefits were claimed in their name, such that no penalties or interest shall accrue against them; and (2) require States to report the amount of fraudulent unemployment benefits that are excluded as income from Form 1099–G’s issued by the State due to suspected or confirmed fraud.