Sec. 702. Protection of dependent privacy
179 words·~1 min read·
/bill/117/s/352/is/section-702A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Paragraph
(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 health insurance issuer or the employer is unable to collect or maintain information on the TINs of such individuals (other than for purposes of this section), the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN. In the event the Secretary allows the use of the individual’s full name and date of birth in lieu of the TIN, the Social Security Administration shall assist the Internal Revenue Service in providing data matches to determine the TIN associated with the name and date of birth provided by the Internal Revenue Service with respect to such individual. . The amendment made by this section shall apply to returns the due date for which is after the date that is 60 days after the date of the enactment of this Act.