Sec. 6. Protecting dependent privacy
103 words·~1 min read·
/bill/113/hr/5557/ih/section-6A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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(1)of section 6055(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following flush sentence: For purposes of subparagraph (B)(i), in the case of an individual other than the primary insured, if the person required to make the return does not collect or maintain information on the TINs of such individuals (other than for purposes of this section), the individual’s name and date of birth may be substituted for the individual’s name and TIN. . The amendment made by this section shall apply to returns the due date for which is after December 31, 2013.