US Congress Senate Bill 1397 (Prior Session Legislation)

---

Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on May 20 2015 - 25% progression, died in committee
Action: 2015-05-20 - Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3186-3187)
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

ITIN Reform Act of 2015 Amends the Internal Revenue Code to authorize the Department 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 Treasury 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 Treasury Inspector General 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 of 2015

Sen. John Cornyn [R-TX]

Date	Chamber	Action
2015-05-20	Senate	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3186-3187)

HB2478 (Same As) 2015-05-20 - Referred to the House Committee on Ways and Means.

Type	Source
Summary	https://www.congress.gov/bill/114th-congress/senate-bill/1397/all-info
Text	https://www.congress.gov/114/bills/s1397/BILLS-114s1397is.pdf