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

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.
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 reporton: (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 containedon 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.