PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · May 13, 2015
Social Security Identity Defense Act of 2015
This bill amends the Internal Revenue Code, with respect to the disclosure of tax return information in cases of identity theft, to require the Department of the Treasury to: (1) disclose to the holder of a valid social security account number that there is reason to believe that there has been a fraudulent use of such account number; and (2) disclose to the Federal Bureau of Investigation (FBI) and the Department of Justice (DOJ) such social security account number, that there is reason to believe that such account number has been fraudulently used in the employment context, and the taxpayer identity information of the individual who was assigned such account number.
The bill authorizes the FBI and DOJ to disclose taxpayer information to appropriate federal, state, and local law enforcement officials solely for purposes of carrying out criminal investigations or prosecutions.
The bill also imposes new criminal and civil penalties for tax-related identity theft and misappropriation of tax identification numbers.
People & committees
Sen. Johnson, Ron [R-WI] · R–WI
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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Analyze S.1323 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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