Summary: Taxpayer Transparency and Efficient Audit Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; (3) to provide the taxpayer a written letter explaining why an audit of such taxpayer has taken more than one year to complete; and (4) to use amounts authorized or appropriated outside of this Act to carry out such requirements.

internal_revenue_service irs provide substantive written response merely acknowledgment letter written correspondence taxpayer later days receiving correspondence days disclosing taxpayer information federal state local governmental entity provide taxpayer written notification describing information disclosed disclosed provide taxpayer written letter explaining audit taxpayer taken year complete use amounts authorized appropriated outside act carry requirements


Summary:
Integrity Restoration Strategy Act of 2013 or the IRS Act of 2013 - Provides that if the Internal Revenue Service (IRS) receives an application for recognition of an organizations's tax-exempt status and requests additional information to process such application, the IRS shall: (1) include a due date in the request for providing such additional information (not less than 30 days), (2) conclude that an application is abandoned if no response if received by the due date, and (3) provide a written substantive response to the organization's response to the request for additional information not later than the number of days given to the organization to respond to the IRS request. Deems an application approved if the IRS fails to provide a response within the required time period, unless the IRS demonstrates to a court that the organization does not qualify for tax-exempt status.

Requires the IRS Commissioner to: (1) complete implementation of all recommendations set out in the report of the Inspector General for Tax Administration of the Department of the Treasury titled "Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review" and report to Congress; (2) establish new procedures, accountability measures, and supervisory positions to ensure that proper supervision and oversight is provided to all IRS departments; and (3) report to Congress quarterly on such procedures and the employment status of employees found responsible for targeting conservative groups.

integrity restoration strategy act irs act provides internal_revenue_service irs receives application recognition organizations tax exempt status requests additional information process application irs shall include date request providing additional information days conclude application abandoned response received date provide written substantive response organization response request additional information later number days given organization respond irs request deems application approved irs fails provide response required time period irs demonstrates court organization qualify tax exempt status requires irs commissioner complete implementation recommendations set report inspector general tax administration department treasury titled inappropriate criteria identify tax exempt applications review report congress establish new procedures accountability measures supervisory positions ensure proper supervision oversight provided irs departments report congress quarterly procedures employment status employees found responsible targeting groups


Summary: Stop Playing on Citizen's Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until: (1) the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California" and describing such implementation; and (2) the IRS is authorized by law to resume holding conferences.

stop playing irs holding conference inspector general tax administration department treasury submits congress report certifying irs implemented recommendations set forth inspector general report titled review august small business self employed division conference california describing implementation irs authorized law resume holding conferences


Summary: Imprisonment for Tax Targeting of Americans Act of 2013 - Amends the Internal Revenue Code to provide for a mandatory fine and prison term of five years (currently, not more than five years) for: (1) unauthorized disclosure of tax return and return information and for unlawful solicitation to obtain such information, and (2) unauthorized inspection of tax returns or return information. Imposes a mandatory fine and a prison term of not more than five years for willful oppression under color of law by U.S. revenue officers and employees (currently, a fine or a prison term, or both, may be imposed).

imprisonment tax targeting americans act amends internal revenue code provide mandatory fine prison term years currently years unauthorized disclosure tax return return information unlawful solicitation obtain information unauthorized inspection tax returns return information imposes mandatory fine prison term years willful color law revenue officers employees currently fine prison term imposed


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Stop Targeting Our Politics IRS Act or the STOP IRS Act - Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service (IRS) employee to include performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose.

measure amended introduced summary version repeated stop targeting politics irs act stop irs act amends internal revenue service restructuring reform act expand existing grounds termination employment internal_revenue_service irs employee include performing delaying failing perform threatening perform delay fail perform official action including audit respect taxpayer purpose extracting personal gain benefit political purpose


Summary: IRS Equal Treatment Act of 2013 - Amends the Internal Revenue Code to: (1) require each officer and employee of the Internal Revenue Service (IRS) to substantiate any expense incurred in carrying out official duties and responsibilities, (2) make IRS officers and employees jointly and severally liable for all expenses for which substantiation requirements are not met, and (3) require the Inspector General for Tax Administration of the Department of the Treasury to report annually on a review of the expense substantiation records required by this Act.

amends internal revenue code require officer employee internal_revenue_service irs substantiate expense incurred carrying official duties responsibilities irs officers employees jointly severally liable expenses substantiation requirements met require inspector general tax administration department treasury report annually review expense substantiation records required act


Summary: Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.

amends internal revenue code allow state behalf local government submit secretary treasury notice past legally enforceable local tax obligation offset taxpayer tax refund defines past legally enforceable local tax obligation debt resulted judgment determining tax local government longer subject judicial review resulted tax imposed local government assessed collected time redetermination expired delinquent years


Summary: Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to require the Commissioner of the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.

taxpayer bill rights act amends internal revenue code require commissioner internal_revenue_service irs ensure irs employees familiar act accordance taxpayer rights including right informed assisted heard pay correct tax appeal certainty privacy confidentiality representation fair tax system


Summary: Stop Playing on Citizens' Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California" and describing such implementation.

stop playing citizens cash act prohibits internal_revenue_service irs holding conference inspector general tax administration department treasury submits congress report certifying irs implemented recommendations set forth inspector general report titled review august small business self employed division conference california describing implementation


Summary: IRS Employee Responsibility Act of 2013 - Makes an officer or employee of the Internal Revenue Service (IRS) personally responsible for payment of any awards or costs of litigation arising from official actions taken by such officer or employee that a court finds were in violation of law, vexatious, frivolous, or in bad faith unless such court finds special circumstances that would make an award unjust.

irs employee responsibility act makes officer employee internal_revenue_service irs personally responsible payment awards costs litigation arising official actions taken officer employee court finds violation law frivolous bad faith court finds special circumstances award unjust


Summary: IRS Health Records Privacy Act of 2013 - Prohibits any officer or employee of the Internal Revenue Service (IRS) from inspecting protected health information of any individual (defined as individually identifiable health information transmitted by or maintained in electronic or other form or medium, except for information contained in certain education and employment records) except to the extent that such health information directly relates to a criminal violation of the internal revenue laws. Provides for civil and criminal penalties for violations of this Act. Requires the Secretary of the Treasury to notify any individual whose protected health information has been inspected in violation of this Act.

prohibits officer employee internal_revenue_service irs inspecting protected health information individual defined individually identifiable health information transmitted maintained electronic form medium information contained certain education employment records extent health information directly relates criminal violation internal revenue laws provides civil criminal penalties violations act requires secretary treasury notify individual protected health information inspected violation act


Summary:
IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed.

Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.

irs abuse protection act amends internal revenue code require secretary treasury provide written notice taxpayer time taxpayer account tax return return information accessed department_of_the_treasury requires notice include accessed information purpose information accessed information accessed copy information accessed notice taxpayer rights prohibits secretary providing access disclosing taxpayer information state entity conducting investigation entity agrees notify secretary year investigation closed identity accessed information accessed information accessed requires inspector general tax administration department treasury notify taxpayer investigation inspector_general unauthorized use taxpayer account tax return tax information provide access report respect investigation


Summary: IRS Accountability Act - Directs the Inspector General for Tax Administration of the Department of the Treasury to conduct annual audits of employees and service contractors of the Internal Revenue Service (IRS) to determine compliance with prohibitions against willful failure to file tax returns or willful understatement of tax liability. Terminates the employment or contract relationship of a service contractor who has willfully failed to file a tax return or who has willfully understated tax liability and debars such service contractor from the procurement process for five years. Prohibits the IRS from entering into a contract with a service contractor unless such contract provides for tax compliance.

irs accountability act directs inspector general tax administration department treasury conduct annual audits employees service contractors internal_revenue_service irs determine compliance prohibitions willful failure file tax returns willful understatement tax liability terminates employment contract relationship service contractor willfully failed file tax return willfully tax liability service contractor procurement process years prohibits irs entering contract service contractor contract provides tax compliance


Summary:
Personal Tax Information Protection Act - Makes it unlawful for any officer or employee of the federal government to: (1) willfully make an unauthorized disclosure of personally identifiable covered information, or (2) conspire to make an unauthorized disclosure. Defines "personally identifiable covered information" as return, return information, and taxpayer return information unless the disclosure of such information is authorized by law.

Makes any person who violates this Act or who willfully aids, abets, counsels, induces, or procures such a violation liable to any person whose personally identifiable covered information has been disclosed.

unlawful officer employee federal government willfully unauthorized disclosure personally identifiable covered information conspire unauthorized disclosure defines personally identifiable covered information return return information taxpayer return information disclosure information authorized law makes person violates act willfully aids abets induces violation liable person personally identifiable covered information disclosed


Summary:
ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.

Requires the Inspector General of the Department of the Treasury for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.

itin reform act amends internal revenue code authorize secretary treasury issue individual taxpayer identification number itin individual individual submits application itin person internal_revenue_service irs taxpayer assistance center required documentation submits application person outside united_states irs employee designee secretary diplomatic mission consular post required documentation exempts requirements spouse dependents social security number taxpayer member nonresident aliens claiming tax treaty benefits requires inspector general audit biennial basis irs program issuance itins pursuant act report congress audit


Summary:
America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property).  Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units as property eligible for the expensing allowance.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay-As-You-Go) scorecard.

america small business tax relief act amends internal revenue code respect expensing allowance depreciable business property permanent increased expensing allowance property increased threshold property expensing allowance reduced expensing computer software rules expensing qualified real property leasehold improvement restaurant retail improvement property allow inflation adjustment dollar amounts expensing allowance taxable years beginning eliminates exclusion air conditioning heating units property eligible expensing allowance prohibits entry budgetary effects act paygo pay scorecard


Summary: Tax Return Preparer Accountability Act of 2014 - Amends the Internal Revenue Code to require the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.

tax return preparer accountability act amends internal revenue code require secretary treasury regulate tax return preparers subject regulation authorizes secretary impose penalty federal tax return document prepared tax return preparer period preparer compliance applicable treasury regulations suspended acting tax return preparer regulations


Summary:
Fair Playing Field Act of 2014 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor).

Provides that for purposes of determining whether a registered representative of a securities broker-dealer is an employee for employment tax purposes, no weight shall be given to instructions from a service recipient which are imposed only in compliance with investor protection standards. Makes this rule applicable to services performed by a broker-dealer after December 31, 1997.

fair playing field act amends internal revenue code respect classification workers employment tax purposes repeal prohibition issuance regulations guidance secretary treasury workers employment tax status employee independent contractor enacted revenue act direct secretary issue regulations guidance clarify proper employment status workers employment tax purposes prohibit retroactive assessment employment tax respect certain skilled workers tax periods december specified reclassification date worker misclassifications taxpayer reasonable basis treating worker employee require taxpayers hire independent contractors regular ongoing basis provide contractors notice federal tax obligations labor employment law protections apply right seek status determination internal_revenue_service irs eliminate reduced penalty provisions failure withhold income taxes taxpayers lack reasonable basis treating worker employee independent contractor provides purposes determining registered representative securities broker dealer employee employment tax purposes weight shall given instructions service recipient imposed compliance investor protection standards makes rule applicable services performed broker dealer december


Summary: No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS) who owes an outstanding federal tax debt.

bonuses tax delinquent irs employees act prohibits payment performance award including limited bonuses step increases time employee internal_revenue_service irs owes outstanding federal tax debt


Summary: Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts, or purports to act, in his or her official capacity, whether or not under color of law, with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.

amends federal criminal code impose fine prison term years officer employee internal_revenue_service irs willfully acts purports act official capacity color law intent injure threaten intimidate single subject undue scrutiny purposes harassment person organization state based solely primarily political economic social positions held expressed person organization person organization expressed particular political economic social position words writing allowed law


Summary: Taxpayer Identity Protection Act of 2014 - Amends the Internal Revenue Code to require the statement reporting wages and other tax information to show an identifying number for the employee (currently, requires the employee's social security number).

amends internal revenue code require statement reporting wages tax information identifying number employee currently requires employee social security number


Summary:
Identify and Recover Sent E-Mails Act - Directs the Secretary of the Treasury to: (1) pay a cash award of $1 million to any individual or group who retrieves and submits to Congress the electronic communications sent by Lois Lerner during her employment with the Internal Revenue Service (IRS), and (2) pay a cash award of $500,000 to any individual or group who provides pertinent information sufficient for the prosecution of individuals involved in any illegal activities with respect to the destruction of the electronic communications sent by Lois Lerner during her employment with IRS. Directs payment of such awards from the IRS Taxpayer Services Account.

Limits the amount of funds that may be obligated for IRS employee salaries in 2014 until the electronic communications sent by Lois Lerner have been recovered and submitted to Congress.

identify recover sent mails act directs secretary treasury pay cash award million individual group submits congress electronic communications sent employment internal_revenue_service irs pay cash award individual group provides pertinent information sufficient prosecution individuals involved illegal activities respect destruction electronic communications sent employment irs directs payment awards account limits funds obligated irs employee salaries electronic communications sent recovered submitted congress


Summary:
Earnings Advancement and Recovery Now Act or the EARN Act - Amends the Internal Revenue Code to: (1) increase the penalty on paid tax preparers who engage in willful or reckless conduct in understating tax liability or in disregarding tax rules or regulations, (2) extend from two to five years the period during which a taxpayer who claimed an earned income tax credit based on reckless or intentional disregard of rules and regulations is prohibited from receiving such credit, and (3) make applicable to the earned income tax credit the penalty for an erroneous claim for a tax refund or credit.

Directs the Comptroller General (GAO) to conduct a study of, and report on, the effectiveness and impact of the earned income tax credit and the incidence and cause of improper payments with respect to such credit, with recommendations to improve the efficiency and effectiveness of the credit and reduce improper payments.

earnings advancement recovery act earn act amends internal revenue code increase penalty paid tax preparers engage willful reckless conduct tax liability disregarding tax rules regulations extend years period taxpayer claimed earned income tax credit based reckless intentional disregard rules regulations prohibited receiving credit applicable earned income tax credit penalty erroneous claim tax refund credit directs comptroller general gao conduct study report effectiveness impact earned income tax credit incidence cause improper payments respect credit recommendations improve efficiency effectiveness credit reduce improper payments


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Prohibits any officer or employee of the Internal Revenue Service (IRS) from using a personal email account to conduct official business.

measure amended introduced summary version repeated prohibits officer employee internal_revenue_service irs personal email account conduct official business


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

measure amended introduced summary version repeated amends internal revenue code require secretary treasury prescribe regulations allowing tax exempt organization request administrative appeal internal_revenue_service adverse determination respect initial continuing qualification organization tax exempt initial continuing classification organization private foundation private operating foundation


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosection.

measure amended introduced summary version repeated amends internal revenue code authorize secretary treasury disclose person provides information indicating violation internal revenue laws relating unauthorized disclosure inspection tax information unlawful acts revenue officers agents investigation based information initiated open closed investigation substantiated violation action taken violator including referral


Summary: Directs the Secretary of the Treasury to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud from being perpetrated through electronic identity theft, including the use of security questions that allow for electronic matching of the answers to establish the taxpayer's identity.

directs secretary treasury implement security measures electronic tax return filing process designed prevent tax refund fraud perpetrated electronic identity theft including use security questions allow electronic matching answers establish taxpayer identity


Summary: End Wasteful Tax Loopholes Act - Expresses the sense of the Senate that Congress should enact legislation to: (1) eliminate wasteful tax loopholes; (2) eliminate corporate tax loopholes and wasteful tax breaks for special interests; (3) enhance tax fairness by reforming or eliminating tax breaks that provide excessive benefits to millionaires and billionaires; (4) crack down on tax cheaters and close the tax gap; (5) use the revenue saved by curtailing tax loopholes to reduce the deficit and reform the federal tax code; (6) address provisions in the tax code that make it more profitable for companies to create jobs overseas than in the United States; and (7) reform the tax code in a manner that promotes job creation, competitiveness, and economic growth.

end wasteful tax sense senate congress enact legislation eliminate wasteful tax loopholes eliminate corporate tax loopholes wasteful tax breaks special interests enhance tax fairness reforming eliminating tax breaks provide excessive benefits millionaires crack tax close tax gap use revenue saved tax loopholes reduce deficit reform federal tax code address provisions tax code companies create jobs overseas united_states reform tax code manner promotes job creation competitiveness economic growth


Summary:
Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15).

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).

Extends the automatic extension for corporation income tax returns from three to six months.

tax return date simplification modernization act amends internal revenue code change tax return dates partnerships april march month extension corporations march march corporations march april requires secretary treasury taxable years beginning december modify regulation dates extensions tax returns partnerships trusts estates employee benefit plans tax exempt organizations certain trust funds sets date april annual information return foreign trust owner report foreign bank financial accounts extensions october extends automatic extension corporation income tax returns months


Summary: Free File Program Act of 2013 - Authorizes and directs the Secretary of the Treasury to continue to operate the Internal Revenue Service (IRS) Free File program (free online individual income tax preparation and electronic filing services provided by the private sector technology industry to lower income taxpayers).

free file program act authorizes directs secretary treasury continue operate internal_revenue_service irs program free online individual income tax preparation electronic filing services provided private sector technology industry lower income taxpayers


Summary:
Simpler Tax Filing Act of 2013 - Expresses the sense of Congress that the Internal Revenue Service (IRS) should begin offering pre-prepared tax returns to as many taxpayers as possible by tax year 2018.

Requires the Secretary of the Treasury to report to the House Ways and Means Committee and the Senate Finance Committee on actions necessary to achieve the goal of offering pre-prepared tax returns to taxpayers by tax year 2018, with an analysis of the budgetary, administrative, and legislative barriers to achieving such goal, including the amount of appropriations that would be required.

simpler tax filing act expresses sense congress internal_revenue_service irs begin offering pre prepared tax returns taxpayers possible tax year requires secretary treasury report actions necessary achieve goal offering pre prepared tax returns taxpayers tax year analysis budgetary administrative legislative barriers achieving goal including appropriations required


Summary:
Small Business Payroll Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to establish a registration system for payroll tax deposit agents (defined as any person that provides payroll processing or tax filing and deposit service to one or more employers). Requires such agents to: (1) submit a bond or to submit to quarterly third-party certifications, (2) make certain disclosures to their clients concerning liability for payment of employment taxes, and (3) pay penalties for failing to collect or pay over employment taxes or for attempting to evade or defeat payment of such taxes.

Requires the Secretary of the Treasury to: (1) issue a notice of confirmation of any address change for an employer making employment tax payments, and (2) send such notice to both the employer's former and new address.

Requires officers or employees of the Internal Revenue Service (IRS) who are evaluating an offer-in-compromise of a tax liability to give special consideration to an offer from a taxpayer who has been the victim of fraud.

amends internal revenue code require secretary treasury establish registration system payroll tax deposit agents defined person provides payroll processing tax filing deposit service employers requires agents submit bond submit quarterly party certifications certain disclosures clients concerning liability payment employment taxes pay penalties failing collect pay employment taxes attempting evade defeat payment taxes requires secretary treasury issue notice confirmation address change employer making employment tax payments send notice employer new address requires officers employees internal_revenue_service irs evaluating offer compromise tax liability special consideration offer taxpayer victim fraud


Summary:
Taxpayer Nondiscrimination and Protection Act of 2013 - Amends the federal criminal code to set penalties of a fine, up to five years' imprisonment, or both, for any Internal Revenue Service (IRS) employee who engages in misconduct that warrants termination of employment (as specified in the Internal Revenue Service Restructuring and Reform Act of 1998) during the performance of official duties.

Declares that, for purposes of acts and omissions constituting misconduct referred to in that Act, the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression shall not fail to be treated as rights under the Constitution.

protection act amends federal criminal code set penalties fine years imprisonment internal_revenue_service irs employee engages misconduct warrants termination employment specified internal_revenue_service_restructuring reform_act performance official duties declares purposes acts omissions constituting misconduct referred act protections guarantees afforded amendment constitution political speech political expression shall fail treated rights constitution


Summary: Enrolled Agents Credential Act - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to use the credentials or designation as "enrolled agent," "EA," or "E.A."

enrolled agents credential act amends internal revenue code authorize secretary treasury prescribe regulations regulate conduct enrolled agents practice internal_revenue_service irs allows properly licensed enrolled agents use credentials designation enrolled agent


Summary: Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.

amends internal revenue code rename section heading internal_revenue_code provisions relating individual retirement accounts iras married individuals spousal ira


Summary:
IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed.

Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.

irs abuse protection act amends internal revenue code require secretary treasury provide written notice taxpayer time taxpayer account tax return return information accessed department_of_the_treasury requires notice include accessed information purpose information accessed information accessed copy information accessed notice taxpayer rights prohibits secretary providing access disclosing taxpayer information state entity conducting investigation entity agrees notify secretary year investigation closed identity accessed information accessed information accessed requires inspector general tax administration department treasury notify taxpayer investigation inspector_general unauthorized use taxpayer account tax return tax information provide access report respect investigation


Summary:
ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from this requirement military spouses or dependents, and nonresident aliens claiming tax treaty benefits.

Requires the Inspector General of the Department of the Treasury for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.

itin reform act amends internal revenue code authorize secretary treasury issue individual taxpayer identification number itin individual individual submits application itin person internal_revenue_service irs taxpayer assistance center required documentation submits application person outside united_states irs employee designee secretary diplomatic mission consular post required documentation exempts requirement military spouses dependents nonresident aliens claiming tax treaty benefits requires inspector general audit biennial basis irs program issuance itins pursuant act report congress audit


Summary: Taxpayer Accountability Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.

taxpayer accountability act requires internal_revenue_service irs provide substantive written response merely acknowledgment letter written correspondence taxpayer later days receiving correspondence days disclosing taxpayer information federal state local governmental entity provide taxpayer written notification describing information disclosed disclosed conclude audit individual taxpayer later year audit initiated assess tax respect audit concluded


Summary: Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.

amends federal criminal code impose fine prison term years officer employee internal_revenue_service irs willfully acts intent injure threaten intimidate single subject undue scrutiny purposes harassment person organization state based solely primarily political economic social positions held expressed person organization person organization expressed particular political economic social position words writing allowed law


Summary: Taxpayer Protection Act of 2014 - Amends the Internal Revenue Code to require the annual report of the Internal Revenue Service Oversight Board to include: (1) any claim filed during the preceding year alleging a violation of any constitutional right of a taxpayer by an Internal Revenue Service (IRS) employee; (2) with respect to such claim, whether a final administrative or judicial determination has been reached and whether the employment of any IRS employee determined to be liable for such violation has been terminated; and (3) a statement of the effectiveness of any procedures and measures established by the IRS to prevent discrimination by any IRS employee against any taxpayer on the basis of the taxpayer's political affiliations, beliefs, or activities.

taxpayer protection act amends internal revenue code require annual report include claim filed preceding year alleging violation constitutional right taxpayer internal_revenue_service irs employee respect claim final administrative judicial determination reached employment irs employee determined liable violation terminated statement effectiveness procedures measures established irs prevent discrimination irs employee taxpayer basis taxpayer political affiliations beliefs activities


Summary: Eliminating Improper and Abusive IRS Audits Act of 2014 - Amends the Internal Revenue Code to: (1) increase the maximum amount of civil damages for which Internal Revenue Service (IRS) officers or employees shall be liable for reckless, intentional, or negligent disregard of internal revenue laws and extend the period for bringing a claim for such damages; (2) increase the penalties against federal officers and employees for violations of internal revenue laws and for unauthorized inspection or disclosure of tax returns and return information; (3) extend the period in which taxpayer property that has been wrongfully levied upon may be returned and the period for bringing suit for a wrongful tax levy; (4) increase civil fines for unauthorized disclosures of tax return information; (5) prohibit the consideration by the IRS Office of Appeal on appeal of any issue that was not within the scope of the initial determination; (6) prohibit a tax lien against a taxpayer's principal residence unless a written determination is made that all other property of the taxpayer, if sold, is insufficient to pay the tax liability and the lien will not create an economic hardship for the taxpayer; (7) require the termination of an IRS employee for disproportionate scrutiny of an organization applying for tax-exempt status based on the ideology expressed in the name or purpose of the organization; (8) allow a declaratory judgment with respect to the initial or continuing classification of a tax-exempt social welfare organization; and (9) require the Inspector General for Tax Administration of the Department of the Treasury to review any IRS criteria for selection of tax returns for examination or audit, assessment or collection of deficiencies, criminal investigation or referral, refunds for amounts paid, or any heightened scrutiny or review to determine whether such criteria discriminates against taxpayers on the basis of race, religion, or political ideology and to consult with the IRS on recommended amendments to such criteria.

audits act amends internal revenue code increase maximum civil damages internal_revenue_service irs officers employees shall liable reckless intentional negligent disregard internal revenue laws extend period bringing claim damages increase penalties federal officers employees violations internal revenue laws unauthorized inspection disclosure tax returns return information extend period taxpayer property wrongfully levied returned period bringing suit wrongful tax levy increase civil fines unauthorized disclosures tax return information prohibit consideration appeal issue scope initial determination prohibit tax lien taxpayer principal residence written determination property taxpayer sold insufficient pay tax liability lien create economic hardship taxpayer require termination irs employee disproportionate scrutiny organization applying tax exempt status based ideology expressed purpose organization allow declaratory judgment respect initial continuing classification tax exempt social welfare organization require inspector general tax administration department treasury review irs criteria selection tax returns examination audit assessment collection deficiencies criminal investigation referral refunds amounts paid heightened scrutiny review determine criteria discriminates taxpayers basis race religion political ideology consult irs recommended amendments criteria


Summary:
Social Security Identity Defense Act of 2014 - Amends the Internal Revenue Code to require the Secretary of the Treasury to make certain disclosures to individuals who were validly assigned a social security account number and to the Federal Bureau of Investigation (FBI) if the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of such account number in the employment context. Authorizes the FBI Director to disclose information received from the Secretary to federal, state, and local law enforcement officials, provided such an official enters into a memorandum of understanding regarding the confidentiality of such information, but restricts the use of such information to carrying out criminal investigations or prosecutions.

Requires employers who have been notified of suspected misuse of an employee's social security account number to cease including such account number on statements provided to such employee.

social_security_identity defense act amends internal revenue code require secretary treasury certain disclosures individuals validly assigned social security account number federal_bureau_of_investigation fbi secretary determines substantial likelihood fraudulent use account number employment context authorizes fbi director disclose information received secretary federal state local law enforcement officials provided official enters memorandum understanding confidentiality information restricts use information carrying criminal investigations prosecutions requires employers notified suspected misuse employee social security account number cease including account number statements provided employee


Summary:
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Tax Technical Corrections Act of 2014 - (Sec. 2) Amends the Middle Class Tax Relief and Job Creation Act of 2012 to correct a reference to the repeal of shifts in the timing of estimated corporate taxes in the Corporate Estimated Tax Shift Act of 2009.

(Sec. 3) Amends the Internal Revenue Code, as amended by the American Taxpayer Relief Act of 2012, to: (1) make a conforming amendment to the computation of the foreign earned income tax exclusion, and (2) confirm that the alternative minimum tax (AMT) exemption amount for married individuals filing separate tax returns is one-half the exemption amount for married individuals filing a joint return.

(Sec. 4) Amends the Regulated Investment Company Modernization Act of 2010 to: (1) allow a regulated investment company (RIC) to delay the capital loss carryover provisions of such Act for one year for purposes of the excise tax on undistributed RIC income, (2) exclude from an RIC earnings and profit calculation such loss carryover amounts, (3) modify the required date for a declaration of an RIC spillover dividend, (4) modify rules for the treatment of post-October net capital losses, and (5) allow a deferral of certain gains and losses of an RIC for excise tax purposes.

(Sec. 5) Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to confirm that the phase-out thresholds for married couples filing joint tax returns are increased and adjusted for inflation for all taxable years after 2009 (not just taxable years beginning in 2010).

(Sec. 6) Amends the Creating Small Business Jobs Act of 2010 to provide that amendments to provisions imposing penalties for failure to furnish correct taxpayer information in that Act apply on or after January 1, 2011.

(Sec. 7) Makes a clerical amendment to Hiring Incentives To Restore Employment Act.

(Sec. 8) Amends the American Recovery and Reinvestment Act of 2009 to: (1) modify provisions relating to the refundability of the child tax credit in taxable years beginning after 2008 and before 2018 to provide that, to the extent the credit exceeds the taxpayer's liability, the refundable portion will be equal to 15% of the earned income in excess of $3,000 (not $10,000 indexed for inflation); (2) limit the tax credit for tuition, fees, and course materials to the Hope Scholarship tax credit; (3) provide that grants in lieu of energy tax credits are not includible in alternative minimum tax (AMT) taxable income; and (4) make technical amendments to the tax credits for vehicle refueling property expenditures and the advance energy project tax credit.

(Sec. 9) Amends the Internal Revenue Code, as amended by the Energy Improvement and Extension Act of 2008, to confirm that: (1) coke and coke gas produced using fuel qualifying for a steel industry fuel credit are not eligible for the tax credit for producing fuel from a nonconventional source; and (2) accelerated depreciation provisions for smart meters and smart grid systems do not apply to property with a recovery period of less than 16 years. Limits the availability of bonus depreciation for reuse and recycling property.

(Sec. 10) Amends the Tax Extenders and Alternative Minium Tax Relief Act of 2008, with respect to withholding requirements applicable to an RIC under the Foreign Investment in Real Property Tax Act (FIRPTA), to: (1) exempt distributions made on or before October 4, 2008, from withholding requirements under such Act, and (2) exempt RICs from liability to a foreign shareholder for amounts withheld by the IRS.

Amends the Internal Revenue Code to modify provisions relating to the eligibility of qualified retail improvement property, qualified restaurant property, and qualified leasehold property for bonus depreciation.

(Sec. 11) Makes a clerical amendment to the Housing Assistance Tax Act of 2008.

(Sec. 12) Amends the Heroes Earnings Assistance and Relief Tax Act of 2008 to provide that the enactment date of such Act (i.e., June 18, 2008) shall apply for determining the limitation period during which retired pay for members of the Uniformed Services is reduced as a result of the award of disability compensation.

Makes a technical amendment to the Internal Revenue Code to confirm that a flexible spending account does not fail to be treated as a cafeteria plan or a health flexible spending account merely because the plan provides for qualified reservist distributions.

(Sec. 13) Amends the Internal Revenue Code, as amended by the Economic Stimulus Act of 2008, to provide that Internal Revenue Service (IRS) summary assessment procedures shall apply in the case of an omission of a correct taxpayer identification number on a return.

(Sec. 14) Amends the Internal Revenue Code, with respect to the tax exclusion of income earned by U.S. citizens or residents living abroad, to reinstate a provision requiring the netting of disallowed tax deductions against excluded income.

(Sec. 15) Amends the Internal Revenue Code, as amended by the Tax Relief and Health Care Act of 2006, to coordinate the tax treatment of wages eligible for the Indian employment tax credit with the work opportunity tax credit.

(Sec. 16) Amends the Internal Revenue Code, as amended by the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users, to confirm that revenues for the excise tax on aviation fuel and gasoline credited to the Airport and Airways Trust Fund are not similarly credited to the Highway Trust Fund.

(Sec. 17) Amends the Internal Revenue Code, as amended by the Energy Tax Incentives Act of 2005, to provide that the basis of any property eligible for the tax credit for alternative fuel vehicle refueling property expenditures shall be reduced by the amount allowed for such credit.

(Sec. 18) Amends the American Jobs Creation Act of 2004 to require that the computation of the tax exclusion for extraterritorial income be made without regard to the tax deduction for income attributable to domestic production activities. Extends the authority of the Secretary of the Treasury to make adjustments to wages eligible for such deduction in short taxable years.

(Sec. 20) Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions). Provides a savings provision to prevent the repeal of such deadwood provisions from affecting the tax treatment of transactions, acquisitions of property, or items of income, loss, deduction, or credit occurring or accruing prior to the enactment of this Act.

measure amended introduced summary expanded action occurred measure tax technical corrections act sec amends middle class tax relief job creation act correct reference repeal shifts timing estimated corporate taxes corporate estimated tax shift act sec amends internal revenue code amended american taxpayer relief act conforming amendment computation foreign earned income tax exclusion confirm alternative minimum tax amt exemption married individuals filing separate tax returns half exemption married individuals filing joint return sec amends allow regulated investment company ric delay capital loss carryover provisions act year purposes excise tax undistributed ric income exclude ric earnings profit calculation loss carryover amounts modify required date declaration ric dividend modify rules treatment post october net capital losses allow deferral certain gains losses ric excise tax purposes sec amends tax relief unemployment insurance reauthorization job creation act confirm phase thresholds married couples filing joint tax returns increased adjusted inflation taxable years taxable years beginning sec amends provide amendments provisions imposing penalties failure furnish correct taxpayer information act apply january sec makes clerical amendment sec amends american_recovery_and_reinvestment_act modify provisions relating refundability child tax credit taxable years beginning provide extent credit exceeds taxpayer liability refundable portion equal earned income excess indexed inflation limit tax credit tuition fees course materials hope scholarship tax credit provide grants lieu energy tax credits includible alternative minimum tax amt taxable income technical amendments tax credits vehicle refueling property expenditures advance energy project tax credit sec amends internal revenue code amended confirm coke coke gas produced fuel qualifying steel industry fuel credit eligible tax credit producing fuel nonconventional source accelerated depreciation provisions smart meters smart grid systems apply property recovery period years limits availability bonus depreciation reuse recycling property sec amends tax extenders alternative tax relief act respect withholding requirements applicable ric foreign_investment_in_real_property_tax_act exempt distributions october withholding requirements act exempt rics liability foreign shareholder amounts withheld irs amends internal revenue code modify provisions relating eligibility qualified retail improvement property qualified restaurant property qualified leasehold property bonus depreciation sec makes clerical amendment sec amends heroes earnings assistance relief tax act provide enactment date act june shall apply determining limitation period retired pay members uniformed_services reduced result award disability compensation makes technical amendment internal revenue code confirm flexible spending account fail treated cafeteria plan health flexible spending account merely plan provides qualified reservist distributions sec amends internal revenue code amended economic stimulus act provide internal_revenue_service irs summary assessment procedures shall apply case omission correct taxpayer identification number return sec amends internal revenue code respect tax exclusion income earned citizens residents living abroad reinstate provision requiring disallowed tax deductions excluded income sec amends internal revenue code amended coordinate tax treatment wages eligible indian employment tax credit work opportunity tax credit sec amends internal revenue code amended safe accountable flexible efficient transportation equity act legacy users confirm revenues excise tax aviation fuel gasoline credited airport similarly credited highway_trust_fund sec amends internal revenue code amended provide basis property eligible tax credit alternative fuel vehicle refueling property expenditures shall reduced allowed credit sec amends american_jobs_creation_act require computation tax exclusion extraterritorial income regard tax deduction income attributable domestic production activities extends authority secretary treasury adjustments wages eligible deduction short taxable years sec eliminates provisions internal_revenue_code computing current tax liabilities referred deadwood provisions provides savings provision prevent repeal deadwood provisions affecting tax treatment transactions acquisitions property items income loss deduction credit occurring accruing prior enactment act


Summary: No Bonuses for Tax Cheats Act - Prohibits the Secretary of the Treasury from providing any discretionary performance award to any employee of the Internal Revenue Service (IRS) with respect to whom there is substantial evidence of misconduct or a seriously delinquent tax debt. Requires the Secretary to consider such a denial or withholding of a discretionary performance award as an action necessary to protect the integrity of the IRS, for purposes of any collective bargaining agreement.

bonuses tax act prohibits secretary treasury providing discretionary performance award employee internal_revenue_service irs respect substantial evidence misconduct seriously delinquent tax debt requires secretary consider denial withholding discretionary performance award action necessary protect integrity irs purposes collective bargaining agreement


Summary: No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS) who owes an outstanding federal tax debt.

bonuses tax delinquent irs employees act prohibits payment performance award including limited bonuses step increases time employee internal_revenue_service irs owes outstanding federal tax debt


Summary: Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service (IRS) to use the credentials or designation of "enrolled agent," "EA," or "E.A."

permits enrolled agent properly licensed represent taxpayers internal_revenue_service irs use credentials designation enrolled agent


Summary: Holding the IRS Leadership Accountable Act - Prohibits the Commissioner of the Internal Revenue Service (IRS) from providing any performance awards, including bonuses, step increases, and leave time, to IRS senior-level executives until such time as the Inspector General for Tax Administration of the Department of the Treasury certifies that the IRS has provided all documents, including all electronic communications, requested by the congressional committees investigating the targeting of certain taxpayers who applied for tax-exempt status as a social welfare organization.

holding irs leadership accountable act prohibits commissioner internal_revenue_service irs providing performance awards including bonuses step increases leave time irs senior level executives time inspector general tax administration department treasury certifies irs provided documents including electronic communications requested congressional committees investigating targeting certain taxpayers applied tax exempt status social welfare organization


Summary: Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014 - Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (currently, limited to "c-3" charitable, religious, or educational organizations) and to religious and apostolic organizations, for purposes of determining the initial or continuing qualification of such organizations for a tax exemption.

access court challenges exempt status seekers access act amends internal revenue code expand availability declaratory judgment legal remedy organizations currently classified tax exempt currently limited charitable religious educational organizations religious organizations purposes determining initial continuing qualification organizations tax exemption


Summary:
Tax Refund Theft Prevention Act of 2014 - Amends the Internal Revenue Code to: (1) establish a safe harbor rule for errors on tax information and payee statements to treat such statements as correctly filed if there are one or more errors on such statements and no single erroneous amount differs from the correct amount by more than $25; (2) require any tax return that is prepared electronically, but is printed and filed on paper, to bear a code which can, when scanned, convert such return to an electronic format; (3) impose a fine and/or prison term on any person who willfully misappropriates another person's taxpayer identity; (4) require a tax statement reporting wages and other tax information to show an identifying number for the employee (currently, requires the employee's social security number); (5) increase civil and criminal penalties for tax return preparers who improperly disclose or use tax return information; (6) enhance requirements relating to electronic filing of tax returns and the filing of W-2 and 1099 forms; and (7) impose a due diligence requirement on tax return preparers to verify the identity of a taxpayer for whom they file a return or refund claim.

Directs the Secretary of the Treasury to: (1)  make available on a website resources and guidance that will allow taxpayers to prepare and file (in batches of not more than 50) forms 1099, prepare forms 1099 for distribution to recipients other than the Internal Revenue Service (IRS), and create and maintain necessary taxpayer records; (2) establish a single point of contact with an IRS employee for taxpayers whose tax returns have been delayed or affected due to misappropriation of the taxpayer's identity; (3) implement a password system for the prevention of identity theft tax fraud; (4) issue regulations that restrict the delivery or deposit of multiple individual income tax refunds from the same tax year to the same individual account or mailing address; and (5) report on the extent and nature of fraud involving the use of misappropriated taxpayer identity.

Grants the Secretary access to information in the National Directory of New Hires for the sole purpose of identifying and preventing fraudulent tax return filings and claims for tax refunds.

Amends the federal criminal code to include within the definition of aggravated identity theft the misappropriation of taxpayer identity in connection with tax fraud.

tax refund theft prevention act amends internal revenue code establish safe harbor rule errors tax information payee statements treat statements correctly filed errors statements single erroneous differs correct require tax return prepared electronically printed filed paper bear code convert return electronic format impose fine prison term person willfully misappropriates person taxpayer identity require tax statement reporting wages tax information identifying number employee currently requires employee social security number increase civil criminal penalties tax return preparers improperly disclose use tax return information enhance requirements relating electronic filing tax returns filing w-2 forms impose diligence requirement tax return preparers verify identity taxpayer file return refund claim directs secretary treasury available website resources guidance allow taxpayers prepare file forms prepare forms distribution recipients internal_revenue_service irs create maintain necessary taxpayer records establish single point contact irs employee taxpayers tax returns delayed affected misappropriation taxpayer identity implement password system prevention identity theft tax fraud issue regulations restrict delivery deposit multiple individual income tax refunds tax year individual account mailing address report extent nature fraud involving use misappropriated taxpayer identity grants secretary access information national_directory_of_new_hires sole purpose identifying preventing fraudulent tax return filings claims tax refunds amends federal criminal code include definition aggravated identity theft misappropriation taxpayer identity connection tax fraud


Summary:
Tax Code Termination Act

Terminates the Internal Revenue Code of 1986 after December 31, 2019, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in Congress to change such termination date.

Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans, (2) provides tax relief for working Americans, (3) protects the rights of taxpayers and reduces tax collection abuses, (4) eliminates the bias against savings and investment, (5) promotes economic growth and job creation, and (6) does not penalize marriage or families.

Requires that the new federal tax system be approved by Congress in its final form by July 4, 2019.

tax code termination act terminates internal revenue code december self employment taxes federal_insurance_contributions_act fica taxes railroad retirement taxes requires thirds majority vote congress change termination date declares new federal tax system simple fair system applies low rate americans provides tax relief working americans protects rights taxpayers reduces tax collection abuses eliminates bias savings investment promotes economic growth job creation penalize marriage families requires new federal tax system approved congress final form july