A bill to require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

Read twice and referred to the Committee on Finance.

S.845 through Congress

S.845 keeps its number as it moves between the House and Senate.

SenateMar 24, 2015IntroducedOfficial record

Major milestones in the imported record. See all actions.

No House action is available in our imported record yet.

Separate related House measures (1)

These are different measures identified as related by Congress.gov. Their text and outcomes may differ; they are not the House stage of S.845.

Related House bill: H.R.1595 To require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Mar 24, 2015

This bill directs the Internal Revenue Service to implement security measures, including the use of security questions, in the electronic tax return filing process to prevent tax refund fraud from being perpetrated through electronic identity theft.

Read the summary on Congress.gov

PlainBill analysis is coming later. This page presents official source data. We have not yet published a PlainBill explanation for this bill.

People & committees

Who introduced it

Sen. Rubio, Marco [R-FL] · R–FL

Committees

Finance Committee

2 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Mar 24, 2015
Read twice and referred to the Committee on Finance.
Mar 24, 2015
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Mar 24, 2015 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

Explore the bill from different angles

Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

Neutral evidence review

Objective

Analyze S.845 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.

View full prompt & sources

Discuss S.845, 114th Congress: A bill to require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

Official record: https://www.congress.gov/bill/114th-congress/senate-bill/845

Text version to examine: Introduced in Senate · 2015-03-24.

Official full text: https://www.congress.gov/114/bills/s845/BILLS-114s845is.htm

Imported record last updated by the source: 2025-12-05T19:48:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.845 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.

Fairness and public impact

Progressive lens

Examine S.845 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss S.845, 114th Congress: A bill to require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

Official record: https://www.congress.gov/bill/114th-congress/senate-bill/845

Text version to examine: Introduced in Senate · 2015-03-24.

Official full text: https://www.congress.gov/114/bills/s845/BILLS-114s845is.htm

Imported record last updated by the source: 2025-12-05T19:48:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.845 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.845 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.845, 114th Congress: A bill to require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

Official record: https://www.congress.gov/bill/114th-congress/senate-bill/845

Text version to examine: Introduced in Senate · 2015-03-24.

Official full text: https://www.congress.gov/114/bills/s845/BILLS-114s845is.htm

Imported record last updated by the source: 2025-12-05T19:48:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.845 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.845 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.845, 114th Congress: A bill to require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

Official record: https://www.congress.gov/bill/114th-congress/senate-bill/845

Text version to examine: Introduced in Senate · 2015-03-24.

Official full text: https://www.congress.gov/114/bills/s845/BILLS-114s845is.htm

Imported record last updated by the source: 2025-12-05T19:48:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.845 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.