In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Next Generation Internet Research 
Act of 1998''.

SEC. 2. DEFINITIONS.

    (a) Terms Used in This Act.--For purposes of this Act--
            (1) Internet.--The term ``Internet'' has the meaning given 
        such term by section 230(e)(1) of the Communications Act of 
        1934 (47 U.S.C. 230(e)(1)).
            (2) Geographic penalty.--The term ``geographic penalty'' 
        means the imposition of costs on users of the Internet in rural 
        or other locations attributable to the distance of the user 
        from network facilities, the low population density of the area 
        in which the user is located, or other factors, that are 
        disproportionately greater than the costs imposed on users in 
        locations closer to such facilities or on users in locations 
        with significantly greater population density.
    (b) Definition of Network in High-Performance Computing Act of 
1991.--Paragraph (4) of section 4 of the High-Performance Computing Act 
of 1991 (15 U.S.C. 5503) is amended by striking ``network referred to 
as the National Research and Education Network established under 
section 102; and'' and inserting ``network, including advanced computer 
networks of Federal agencies and departments; and''.

SEC. 3. FINDINGS.

    (a) In General.--The Congress finds that--
            (1) United States leadership in science and technology has 
        been vital to the Nation's prosperity, national and economic 
        security, and international competitiveness, and there is every 
        reason to believe that maintaining this tradition will lead to 
        long-term continuation of United States strategic advantages in 
        information technology;
            (2) the United States' investment in science and technology 
        has yielded a scientific and engineering enterprise without 
        peer, and that Federal investment in research is critical to 
        the maintenance of United States leadership;
            (3) previous Federal investment in computer networking 
        technology and related fields has resulted in the creation of 
        new industries and new jobs in the United States;
            (4) the Internet is playing an increasingly important role 
        in keeping citizens informed of the actions of their 
        government; and
            (5) continued inter-agency cooperation is necessary to 
        avoid wasteful duplication in Federal networking research and 
        development programs.
    (b) Additional Findings for the 1991 Act.--Section 2 of the High-
Performance Computing Act of 1991 (15 U.S.C. 5501) is amended by--
            (1) striking paragraph (4) and inserting the following:
            ``(4) A high-capacity, flexible, high-speed national 
        research and education computer network is needed to provide 
        researchers and educators with access to computational and 
        information resources, act as a test bed for further research 
        and development for high-capacity and high-speed computer 
        networks, and provide researchers the necessary vehicle for 
        continued network technology improvement through research.''; 
        and
            (2) adding at the end thereof the following:
            ``(7) Additional research must be undertaken to lay the 
        foundation for the development of new applications that can 
        result in economic growth, improved health care, and improved 
        educational opportunities.
            ``(8) Research in new networking technologies holds the 
        promise of easing the economic burdens of information access 
        disproportionately borne by rural users of the Internet.
            ``(9) Information security is an important part of 
        computing, information, and communications systems and 
        applications, and research into security architectures is a 
        critical aspect of computing, information, and communications 
        research programs.''.

SEC. 4. PURPOSES.

    (a) In General.--The purposes of this Act are--
            (1) to serve as the first authorization in a series of 
        computing, information, and communication technology 
        initiatives outlines in the High-Performance Computing Act of 
        1991 (15 U.S.C. 5501 et seq.) that will include research 
        programs related to--
                    (A) high-end computing and computation;
                    (B) human-centered systems;
                    (C) high confidence systems; and
                    (D) education, training, and human resources; and
            (2) to provide for the development and coordination of a 
        comprehensive and integrated United States research program 
        which will--
                    (A) focus on the research and development of a 
                coordinated set of technologies that seeks to create a 
                network infrastructure that can support greater speed, 
                robustness, and flexibility than is currently available 
                and promote connectivity and interoperability among 
                advanced computer networks of Federal agencies and 
                departments;
                    (B) focus on research in technology that may result 
                in high-speed data access for users that is both 
                economically viable and does not impose a geographic 
                penalty; and
                    (C) encourage researchers to pursue approaches to 
                networking technology that lead to maximally flexible 
                and extensible solutions wherever feasible.
    (b) Modification of Purposes of the 1991 Act.--Section 3 of the 
High-Performance Computing Act of 1991 (15 U.S.C. 5502) is amended by--
            (1) striking the section caption and inserting the 
        following:

``SEC. 3. PURPOSES.'';

            (2) striking ``purpose of this Act is'' and inserting 
        ``purposes of this Act are'';
            (3) striking ``universities; and'' in paragraph (1)(I) and 
        inserting ``universities;'';
            (4) striking ``efforts.'' in paragraph (2) and inserting 
        ``network research and development programs;''; and
            (5) adding at the end thereof the following:
            ``(3) promoting the further development of an information 
        infrastructure of information stores, services, access 
        mechanisms, and research facilities available for use through 
        the Internet;
            ``(4) promoting the more rapid development and wider 
        distribution of networking management and development tools; 
        and
            ``(5) promoting the rapid adoption of open network 
        standards.''.

SEC. 5. DUTIES OF ADVISORY COMMITTEE.

    Title I of the High-Performance Computing Act of 1991 (15 U.S.C 
5511 et seq.) is amended by adding at the end thereof the following:

``SEC. 103. ADVISORY COMMITTEE.

    ``(a) In General.--In addition to its functions under Executive 
Order 13035 (62 F.R. 7231), the Advisory Committee on High-Performance 
Computing and Communications, Information Technology, and the Next 
Generation Internet, established by Executive Order No. 13035 of 
February 11, 1997 (62 F.R. 7231) shall--
            ``(1) assess the extent to which the Next Generation 
        Internet program--
                    ``(A) carries out the purposes of this Act;
                    ``(B) addresses concerns relating to, among other 
                matters--
                            ``(i) geographic penalties (as defined in 
                        section 2(2) of the Next Generation Internet 
                        Research Act of 1998); and
                            ``(ii) technology transfer to and from the 
                        private sector; and
            ``(2) assess the extent to which--
                    ``(A) the role of each Federal agency and 
                department involved in implementing the Next Generation 
                Internet program is clear, complementary to and non-
                duplicative of the roles of other participating 
                agencies and departments; and
                    ``(B) each such agency and department concurs with 
                the rule of each other participating agency or 
                department.
    ``(b) Reports.--The Advisory Committee shall assess implementation 
of the Next Generation Internet initiative and report, not less 
frequently than annually, to the President, the United States Senate 
Committee on Commerce, Science, and Transportation, and the United 
States House of Representatives Committee on Science on its findings 
for the preceding fiscal year. The first such report shall be submitted 
6 months after the date of enactment of the Next Generation Internet 
Research Act of 1998 the last report shall be submitted by September 
30, 2000.''.

SEC. 6. AUTHORIZATION OF APPROPRIATIONS.

    Title I of the High-Performance Computing Act of 1991 (15 U.S.C 
5511 et seq.), as amended by section 5 of this Act, is amended by 
adding at the end thereof the following:

``SEC. 104. AUTHORIZATION OF APPROPRIATIONS.

    ``There are authorized to be appropriated for the purpose of 
carrying out the Next Generation Internet program the following 
amounts:


------------------------------------------------------------------------
                  ``Agency                     FY 1999        FY 2000
------------------------------------------------------------------------
``Department of Defense....................  $40,000,000     $42,500,000
``Department of Energy.....................  $20,000,000     $25,000,000
``National Science Foundation..............  $25,000,000     $25,000,000
``National Institutes of Health............   $5,000,000      $7,500,000
``National Aeronautics and Space
 Administration............................  $10,000,000     $10,000,000
``National Institute of Standards and
 Technology................................   $5,000,000     $7,500,000.
------------------------------------------------------------------------

The amount authorized for the Department of Defense for fiscal year 
1999 under this section shall be the amount authorized pursuant to the 
National Defense Authorization Act for Fiscal Year 1999.''.

SEC. 7. STUDY OF EFFECTS ON TRADEMARKS AND INTELLECTUAL PROPERTY RIGHTS 
              OF ADDING GENERIC TOP-LEVEL DOMAINS.

    (a) Study by National Research Council.--Not later than 60 days 
after the date of enactment of this Act, the Secretary of Commerce 
shall request the National Research Council of the National Academy of 
Sciences to conduct a comprehensive study, taking into account the 
diverse needs of domestic and international Internet users, of the 
short-term and long-term effects on trademark and intellectual property 
rights holders of adding new generic top-level domains and related 
dispute resolution procedures.
    (b) Matters To Be Assessed In Study.--The study shall assess and, 
as appropriate, make recommendations for policy, practice, or 
legislative changes relating to--
            (1) the short-term and long-term effects on the protection 
        of trademark and intellectual property rights and consumer 
        interests of increasing or decreasing the number of generic 
        top-level domains;
            (2) trademark and intellectual property rights clearance 
        processes for domain names, including--
                    (A) whether domain name databases should be readily 
                searchable through a common interface to facilitate the 
                clearing of trademarks and intellectual property rights 
                and proposed domain names across a range of generic 
                top-level domains;
                    (B) the identification of what information from 
                domain name databases should be accessible for the 
                clearing of trademarks and intellectual property 
                rights; and
                    (C) whether generic top-level domain registrants 
                should be required to provide certain information;
            (3) domain name trademark and intellectual property rights 
        dispute resolution mechanisms, including how to--
                    (A) reduce trademark and intellectual property 
                rights conflicts associated with the addition of any 
                new generic top-level domains; and
                    (B) reduce trademark and intellectual property 
                rights conflicts through new technical approaches to 
                Internet addressing;
            (4) choice of law or jurisdiction for resolution of 
        trademark and intellectual property rights disputes relating to 
        domain names, including which jurisdictions should be available 
        for trademark and intellectual property rights owners to file 
        suit to protect such trademarks and intellectual property 
        rights;
            (5) trademark and intellectual property rights infringement 
        liability for registrars, registries, or technical management 
        bodies; and
            (6) short-term and long-term technical and policy options 
        for Internet addressing schemes and the impact of such options 
        on current trademark and intellectual property rights issues.
    (c) Cooperation With Study.--
            (1) Interagency cooperation.--The Secretary of Commerce 
        shall--
                    (A) direct the Patent and Trademark Office, the 
                National Telecommunications and Information 
                Administration, and other Department of Commerce 
                entities to cooperate fully with the National Research 
                Council in its activities in carrying out the study 
                under this section; and
                    (B) request all other appropriate Federal 
                departments, Federal agencies, Government contractors, 
                and similar entities to provide similar cooperation to 
                the National Research Council.
            (2) Private corporation cooperation.--The Secretary of 
        Commerce shall request that any private, not-for-profit 
        corporation established to manage the Internet root server 
        system and the top-level domain names provide similar 
        cooperation to the National Research Council.
    (d) Report.--
            (1) In general.--Not later than 12 months after the date of 
        enactment of this Act, the National Research Council shall 
        complete the study under this section and submit a report on 
        the study to the Secretary of Commerce. The report shall set 
        forth the findings, conclusions, and recommendations of the 
        Council concerning the effects of adding new generic top-level 
        domains and related dispute resolution procedures on trademark 
        and intellectual property rights holders.
            (2) Submission to congressional committees.--Not later than 
        30 days after the date on which the report is submitted to the 
        Secretary of Commerce, the Secretary shall submit the report to 
        the Committees on Commerce and the Committees on the Judiciary 
        of the Senate and House of Representatives.
    (e) Authorization of Appropriations.--There is authorized to be 
appropriated $800,000 for the study conducted under this Act.

            Passed the Senate June 26, 1998.

            Attest:

                                                    GARY SISCO,

                                                             Secretary.
[EX A]: Next Generation Internet Research Act of 1998 - Declares the purposes of this Act to be to:  (1) serve as the first authorization in a series of computing, information, and communication technology initiatives outlined in the High-Performance Computing Act of 1991 (HPCA); and (2) provide for the development and coordination of a comprehensive and integrated U.S. research program on computer network infrastructure, high-speed data access, and networking technology. Directs the Advisory Committee on High-Performance Computing and Communications, Information Technology, and the Next Generation Internet (created under the HPCA) to assess the extent to which:  (1) the Next Generation Internet program (program) carries out the purposes of this Act and addresses concerns relating to geographic penalties (costs imposed on Internet users in rural or small population areas that are greater than those imposed on users in large population areas or areas closer to network facilities) and technology transfer to and from the private sector; and (2) the role of each Federal department and agency involved in implementing the program is clear, complementary, and non-duplicative, as well as the extent to which each such department and agency concurs with the role of each other participating department or agency. 
Requires the Advisory Committee to assess program implementation and report at least annually to the President and specified congressional committees. 
Authorizes appropriations for FY 1999 and 2000 for the program. Requires the amount authorized for the Department of Defense for FY 1999 to be the amount authorized pursuant to the National Defense Authorization Act for FY 1999. 
Directs the Secretary of Commerce to request the National Research Council of the National Academy of Sciences to conduct a comprehensive study, taking into account the diverse needs of domestic and international Internet users, of the short-term and long-term effects on trademark and intellectual property rights holders of adding new generic top-level domains and related dispute resolution procedures. Sets forth reporting requirements for the Council and the Secretary. Authorizes appropriations.

[EX Q]: SECTION 1. CREDIT FOR CERTAIN HOME PURCHASES.

    (a) Allowance of Credit.--Subpart A of part IV of subchapter A of 
chapter 1 of the Internal Revenue Code of 1986 (relating to refundable 
credits) is amended by inserting after section 25D the following new 
section:

``SEC. 25E. CREDIT FOR CERTAIN HOME PURCHASES.

    ``(a) Allowance of Credit.--In the case of an individual who 
purchases a principal residence in the United States during the 12-
month period beginning on the date of the enactment of this section, 
there shall be allowed to the taxpayer as a credit against the tax 
imposed by this chapter for the taxable year an amount equal to 10 
percent of the purchase price of the residence.
    ``(b) Limitations.--
            ``(1) Dollar limitation.--The credit allowed under 
        subsection (a) shall not exceed $10,000.
            ``(2) Denial of credit for residences acquired with 
        nonconforming loans.--No credit shall be allowed under 
        subsection (a) with respect to the purchase of any residence if 
        the aggregate acquisition indebtedness (as defined in section 
        163(h)(3)(B)) with respect to such residence exceeds the 
        limitation on the maximum original principal obligation of a 
        mortgage that may be purchased by the Federal Home Loan 
        Mortgage Corporation (as such limitation is in effect at the 
        time of such purchase).
            ``(3) Limitation based on amount of tax.--In the case of a 
        taxable year to which section 26(a)(2) does not apply, the 
        credit allowed under subsection (a) for any taxable year shall 
        not exceed the excess of--
                    ``(A) the sum of the regular tax liability (as 
                defined in section 26(b)) plus the tax imposed by 
                section 55, over
                    ``(B) the sum of the credits allowable under this 
                subpart (other than this section) for the taxable year.
            ``(4) One-time only.--
                    ``(A) In general.--If a credit is allowed under 
                this section in the case of any individual (and such 
                individual's spouse, if married) with respect to the 
                purchase of any principal residence, no credit shall be 
                allowed under this section in any taxable year with 
                respect to the purchase of any other principal 
                residence by such individual or a spouse of such 
                individual.
                    ``(B) Joint purchase.--In the case of a purchase of 
                a principal residence by 2 or more unmarried 
                individuals or by 2 married individuals filing 
                separately, no credit shall be allowed under this 
                section if a credit under this section has been allowed 
                to any of such individuals in any taxable year with 
                respect to the purchase of any other principal 
                residence.
    ``(c) Carryforward of Unused Credit.--
            ``(1) Rule for years in which all personal credits allowed 
        against regular and alternative minimum tax.--In the case of a 
        taxable year to which section 26(a)(2) applies, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by section 26(a)(2) for such taxable year reduced by the sum of 
        the credits allowable under this subpart (other than this 
        section), such excess shall be carried to the succeeding 
        taxable year and added to the credit allowable under subsection 
        (a) for such succeeding taxable year.
            ``(2) Rule for other years.--In the case of a taxable year 
        to which section 26(a)(2) does not apply, if the credit 
        allowable under subsection (a) exceeds the limitation imposed 
        by subsection (b)(3) for such taxable year, such excess shall 
        be carried to the succeeding taxable year and added to the 
        credit allowable under subsection (a) for such succeeding 
        taxable year.
            ``(3) Limitation.--No credit may be carried forward under 
        this subsection to any taxable year following the first taxable 
        year after the taxable year in which the credit arose.
    ``(d) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Allocation of dollar limit.--
                    ``(A) Married individuals filing separately.--In 
                the case of a married individual filing a separate 
                return, subsection (b)(1) shall be applied by 
                substituting `$5,000' for `$10,000'.
                    ``(B) Other individuals.--If two or more 
                individuals who are not married purchase a principal 
                residence, the amount of the credit allowed under 
                subsection (a) shall be allocated among such 
                individuals in such manner as the Secretary may 
                prescribe, except that the total amount of the credits 
                allowed to all such individuals shall not exceed 
                $10,000.
            ``(2) Principal residence.--The term `principal residence' 
        has the same meaning as when used in section 121.
            ``(3) Purchase.--
                    ``(A) In general.--The term `purchase' means any 
                acquisition, but only if--
                            ``(i) the property is not acquired from a 
                        person related to the person acquiring it, and
                            ``(ii) the basis of the property in the 
                        hands of the person acquiring it is not 
                        determined--
                                    ``(I) in whole or in part by 
                                reference to the adjusted basis of such 
                                property in the hands of the person 
                                from whom acquired, or
                                    ``(II) under section 1014(a) 
                                (relating to property acquired from a 
                                decedent).
                    ``(B) Construction.--A residence which is 
                constructed by the taxpayer shall be treated as 
                purchased by the taxpayer on the date the taxpayer 
                first occupies such residence.
            ``(4) Purchase price.--The term `purchase price' means the 
        adjusted basis of the principal residence on the date such 
        residence is purchased.
            ``(5) Related persons.--A person shall be treated as 
        related to another person if the relationship between such 
        persons would result in the disallowance of losses under 
        section 267 or 707(b) (but, in applying section 267(b) and (c) 
        for purposes of this section, paragraph (4) of section 267(c) 
        shall be treated as providing that the family of an individual 
        shall include only his spouse, ancestors, and lineal 
        descendants).
    ``(e) Exceptions.--No credit under subsection (a) shall be allowed 
to any taxpayer for any taxable year with respect to the purchase of a 
residence if--
            ``(1) a credit under section 1400C (relating to first-time 
        homebuyer in the District of Columbia) is allowable to the 
        taxpayer (or the taxpayer's spouse) for such taxable year or 
        any prior taxable year,
            ``(2) the taxpayer is a nonresident alien, or
            ``(3) the taxpayer disposes of such residence (or such 
        residence ceases to be the principal residence of the taxpayer 
        (and, if married, the taxpayer's spouse)) before the close of 
        such taxable year.
    ``(f) Reporting Requirement.--Rules similar to the rules of section 
1400C(f) (as so in effect) shall apply.
    ``(g) Basis Adjustment.--For purposes of this subtitle, if a credit 
is allowed under this section with respect to the purchase of any 
residence, the basis of such residence shall be reduced by the amount 
of the credit so allowed.
    ``(h) Application.--This section shall not apply to any taxable 
year beginning after December 31, 2009.''.
    (b) Conforming Amendments.--
            (1) Section 23(c)(1) of such Code is amended by striking 
        ``25D and 1400C'' and inserting ``25D, 25E, and 1400C''.
            (2) Section 25D(c)(2) of such Code is amended by striking 
        ``and 25B'' and inserting ``25B, and 25E''.
            (3) Section 1400C(d)(1) of such Code is amended by striking 
        ``section 25D'' and inserting ``sections 25D and 25E''.
    (c) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating to section 25D the 
following new item:

``Sec. 25E. Credit for certain home purchases.''.
    (d) Effective Date.--The amendments made by this section shall 
apply with respect to residences purchased after the date of the 
enactment of this Act in taxable years ending after such date.
[EX A]: Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.

[EX Q]: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protect and Save Act of 2012''.

SEC. 2. AUTHORITY TO DISCLOSE RETURN AND RETURN INFORMATION IN FEDERAL 
              AND STATE PROSECUTION LAW ENFORCEMENT.

    (a) In General.--Subsection (k) of section 6103 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(11) Disclosure of certain return information in 
        connection with identity theft and fraudulent returns.--
                    ``(A) In general.--In the case of an investigation 
                pertaining to the misuse of the identity of another 
                person for purposes of filing a false or fraudulent 
                return of tax, upon receipt of a written request which 
                meets the requirements of subparagraph (C), the 
                Secretary may disclose return information to officers 
                and employees of any Federal law enforcement agency, or 
                any officers and employees of any State or local law 
                enforcement agency, who are personally and directly 
                engaged in the investigation of any crimes implicated 
                in such misuse, but only if any such law enforcement 
                agency is part of a team with the Internal Revenue 
                Service in such investigation.
                    ``(B) Limitation on use of information.--
                Information disclosed under this subparagraph shall be 
                solely for the use of such officers and employees to 
                whom such information is disclosed in such 
                investigation.
                    ``(C) Requirements.--A request meets the 
                requirements of this clause if--
                            ``(i) the request is made by the head of 
                        the agency (or his delegate) involved in such 
                        investigation, and
                            ``(ii) the request sets forth the specific 
                        reason why such disclosure may be relevant to 
                        the investigation.
                    ``(D) Notification.--The Secretary shall determine 
                whether or not to grant the disclosure request 
                described in subparagraph (A) and notify the 
                petitioning law enforcement agency within 30 days of 
                receiving the request. This determination shall be 
                expedited in instances where the crimes of murder, 
                murder for hire, or arson are involved as certified by 
                the requesting agency's head.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 6103(a) of such Code is 
        amended by inserting ``or (k)(11)'' after ``subsection 
        (i)(7)(A)''.
            (2) Paragraph (4) of section 6103(p) of such Code is 
        amended--
                    (A) in the matter preceding subparagraph (A) by 
                inserting ``or (11)'' after ``(k)(10)'', and
                    (B) in subparagraph (F)(ii) by striking ``or (10)'' 
                and inserting ``(10) or (11)''.
            (3) Paragraph (2) of section 7213(a) of such Code is 
        amended by inserting ``(k)(11),'' after ``(7)(A)(ii),''.
    (c) Effective Date.--The amendment made by subsection (a) shall 
apply to disclosures made after the date of the enactment of this Act.
    (d) Rule of Construction.--Nothing in section 6103 of the Internal 
Revenue Code of 1986 may be construed to prohibit Federal law 
enforcement officials from coordinating with State and local law 
enforcement agencies already investigating related crimes.

SEC. 3. LOCAL LAW ENFORCEMENT LIAISON.

    Section 7803 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new subsection:
    ``(e) Local Law Enforcement Liaison.--
            ``(1) Establishment.--The Commissioner of Internal Revenue 
        shall establish within the Criminal Investigation Division of 
        the Internal Revenue Service the position of Local Law 
        Enforcement Liaison.
            ``(2) Duties.--The Local Law Enforcement Liaison shall--
                    ``(A) coordinate the investigation of tax fraud 
                with State and local law enforcement agencies,
                    ``(B) communicate the status of tax fraud cases 
                involving identity theft, and
                    ``(C) carry out such other duties as delegated by 
                the Commissioner of Internal Revenue.''.

SEC. 4. PIN SYSTEM FOR PREVENTION OF IDENTITY THEFT TAX FRAUD.

    (a) In General.--Not later than 1 year after the date of the 
enactment of this Act, the Secretary of the Treasury (or the 
Secretary's delegate) shall implement an identify theft tax fraud 
prevention program under which--
            (1) a person who has filed an identity theft affidavit with 
        the Secretary may elect--
                    (A) to be provided with a unique personal 
                identification number to be included on any Federal tax 
                return filed by such person, or
                    (B) to prevent the processing of any Federal tax 
                return submitted in an electronic format by a person 
                purporting to be such person, and
            (2) the Secretary will provide additional identity 
        verification safeguards for the processing of any Federal tax 
        return filed by a person described in paragraph (1) in cases 
        where a unique personal identification number is not included 
        on the return.

SEC. 5. STUDY ON THE USE OF PREPAID DEBIT CARDS AND COMMERCIAL TAX 
              PREPARATION SOFTWARE IN TAX FRAUD.

    (a) In General.--The Comptroller General of the United States shall 
conduct a study to examine the role of prepaid debit cards and 
commercial tax preparation software in facilitating fraudulent tax 
returns through identity theft.
    (b) Report.--Not later than 6 months after the date of the 
enactment of this Act, the Comptroller General shall submit to the 
Committee on Finance of the Senate and the Committee on Ways and Means 
of the House of Representatives a report with the results of the study 
conducted under subsection (a), together with any recommendations.

SEC. 6. STUDY ON THE USE OF E-FILING IN TAX FRAUD.

    (a) In General.--The Comptroller General of the United States shall 
conduct a study to examine the role filing tax returns electronically 
(e-filing) and electronic tax returns play in either facilitating or 
preventing fraudulent tax returns through identity theft.
    (b) Report.--Not later than 6 months after the date of the 
enactment of this Act, the Comptroller General shall submit to the 
Committee on Finance of the Senate and the Committee on Ways and Means 
of the House of Representatives a report with the results of the study 
conducted under subsection (a), together with any recommendations.

SEC. 7. RESTRICTION ON ACCESS TO THE DEATH MASTER FILE.

    (a) In General.--The Secretary of Commerce shall not disclose 
information contained on the Death Master File to any person with 
respect to any individual who has died at any time during the previous 
two calendar years in which the request for disclosure is made or the 
succeeding calendar year unless such person is certified under the 
program established under subsection (b).
    (b) Certification Program.--
            (1) In general.--The Secretary of Commerce shall establish 
        a program to certify persons who are eligible to access the 
        information described in subsection (a) contained on the Death 
        Master File.
            (2) Certification.--A person shall not be certified under 
        the program established under paragraph (1) unless the 
        Secretary determines that such person has a legitimate fraud 
        prevention interest in accessing the information described in 
        subsection (a).
    (c) Imposition of Penalty.--Any person who is certified under the 
program established under subsection (b), who receives information 
described in subsection (a), and who during the period of time 
described in subsection (a)--
            (1) discloses such information to any other person, or
            (2) uses any such information for any purpose other than to 
        detect or prevent fraud,
shall pay a penalty of $1,000 for each such disclosure or use, but the 
total amount imposed under this subsection on such a person for any 
calendar year shall not exceed $50,000.
    (d) Exemption From Freedom of Information Act Requirement With 
Respect to Certain Records of Deceased Individuals.--
            (1) In general.--The Social Security Administration shall 
        not be compelled to disclose to any person who is not certified 
        under the program established under subsection (b) the 
        information described in subsection (a).
            (2) Treatment of information.--For purposes of section 552 
        of title 5, United States Code, this section shall be 
        considered a statute described in subsection (b)(3)(B) of such 
        section 552.

SEC. 8. EXTENSION OF AUTHORITY TO DISCLOSE CERTAIN RETURN INFORMATION 
              TO PRISON OFFICIALS.

    (a) In General.--Section 6103(k)(10) of the Internal Revenue Code 
of 1986 is amended by striking subparagraph (D).
    (b) Report From Federal Bureau of Prisons.--Not later than 6 months 
after the date of the enactment of this Act, the head of the Federal 
Bureau of Prisons shall submit to Congress a detailed plan on how it 
will use the information provided from the Secretary of Treasury under 
section 6103(k)(10) of the Internal Revenue Code of 1986 to reduce 
prison tax fraud.
    (c) Sense of House Regarding State Prison Authorities.--It is the 
sense of the House that the heads of State agencies charged with the 
administration of prisons should--
            (1) develop plans for using the information provided by the 
        Secretary of Treasury under section 6103(k)(10) of the Internal 
        Revenue Code of 1986 to reduce prison tax fraud, and
            (2) coordinate with the Internal Revenue Service with 
        respect to the use of such information.

SEC. 9. TREASURY REPORT ON INFORMATION SHARING BARRIERS WITH RESPECT TO 
              IDENTITY THEFT.

    (a) Review.--
            (1) In general.--The Secretary of the Treasury (or the 
        Secretary's delegate) shall review whether current Federal tax 
        laws and regulations related to the confidentiality and 
        disclosure of return information prevent the effective 
        enforcement of local, State, and Federal identity theft 
        statutes. The review shall consider whether greater information 
        sharing between the Internal Revenue Service and Federal, State 
        and local law enforcement authorities would improve the 
        enforcement of criminal laws at all levels of government.
            (2) Consultation.--In conducting the review under paragraph 
        (1), the Secretary shall solicit the views of, and consult 
        with, State and local law enforcement officials. Among the 
        Federal agencies the Secretary shall consult in conducting the 
        review are the following:
                    (A) The Department of Veterans Affairs.
                    (B) The Department of Justice.
                    (C) The United States Postal Inspection Service.
                    (D) The Social Security Administration.
    (b) Report.--Not later than 180 days after the date of enactment of 
this Act, the Secretary shall submit a report with the results of the 
review conducted under subsection (a), along with any legislative 
recommendations, to the Committee on Finance of the Senate and the 
Committee on Ways and Means of the House of Representatives.
[EX A]:
Protect and Save Act of 2012 - Amends the Internal Revenue Code to: (1) authorize the Secretary of the Treasury to disclose tax return information to federal and state law enforcement agencies to assist in the investigation of the misuse of the identity of another person for purposes of filing a false or fraudulent tax return, (2) direct the Commissioner of Internal Revenue to establish within the Criminal Investigation Division of the Internal Revenue Service (IRS) the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies, and (3) make permanent the authority of the Secretary to disclose tax return information to federal and state prison officials to prevent the filing of false or fraudulent tax returns by prison inmates.

Requires the Secretary of the Treasury to: (1) implement an identity theft tax fraud prevention program; and (2) review whether current tax laws and regulations related to the confidentiality and disclosure of tax return information prevent the effective enforcement of federal, state, and local identity theft statutes.

Requires the Comptroller General (GAO) to conduct a study and report on: (1) the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft, and (2) the role e-filing and electronic tax returns play in either facilitating or preventing fraudulent tax returns through identity theft.

Prohibits the Secretary of Commerce from disclosing information contained on the Death Master File relating to a deceased individual to persons who are not certified to access such information.

Requires the head of the Federal Bureau of Prisons to submit a detailed plan to Congress on how information obtained from the IRS will be used to reduce prison tax fraud.