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Code · BILL · 114th Congress · S. 3157 (Placed on Calendar Senate) — To prevent taxpayer identity theft and tax refund fraud, and for other purposes. · Sec. 113

Sec. 113. Access to the National Directory of New Hires to identify and prevent fraudulent tax return filings and claims for refund

102 words·~1 min read·/bill/114/s/3157/pcs/section-113

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(3)of section 453(i) of the Social Security Act ( 42 U.S.C. 653(i) ) is amended to read as follows: The Secretary of the Treasury shall have access to the information in the National Directory of New Hires for the purposes of— administering section 32 of the Internal Revenue Code of 1986, verifying a claim with respect to employment in a tax return, and identifying and preventing fraudulent tax return filings and claims for refund under the Internal Revenue Code of 1986. . The amendment made by this section shall take effect on the date of the enactment of this Act.
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Sec. 113
Access to the National Directory of New Hires to identify and prevent fraudulent tax return filings and claims for refund
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