Bill Text: IN SB0034 | 2013 | Regular Session | Introduced
Bill Title: Income tax and use of fraudulent identities.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-01-07 - First reading: referred to Committee on Tax and Fiscal Policy [SB0034 Detail]
Download: Indiana-2013-SB0034-Introduced.html
Citations Affected: IC 6-8.1.
Effective: July 1, 2013.
January 7, 2013, read first time and referred to Committee on Tax and Fiscal Policy.
Digest Continued
who is exempt from obtaining a Social Security number. Permits the department to request any information the department considers necessary to verify that an individual qualifies for such a deduction or credit. Provides a specific civil penalty if the taxpayer intentionally, knowingly, or recklessly fails to comply with the requirements to establish that the taxpayer is entitled to the dependent deduction. Specifies that the penalty also applies to a professional tax return preparer. Provides that the penalty is an amount equal to the tax that is owed after the dependent deduction is denied.
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
(b) All agencies of the state of Indiana shall cooperate with the department in the administration of the listed taxes and shall, upon request and at no charge to the department, furnish to the department any information relevant to the administration and collection of the listed taxes that the department requests. In addition, a state agency that encounters the use of a fraudulent identity shall notify the department and provide in electronic format identifying
information as specified by the department for the department's
use in preventing tax fraud. If a state agency encounters the use of
fraudulent identities on a regular basis, the state agency shall
provide to the department a monthly electronic report furnishing
the identifying information specified by the department.
(c) Before December 1 each year:
(1) the department of correction shall provide to the
department an electronic file listing the name and Social
Security number of each individual under the jurisdiction of
the department of correction as of November 1 of that year;
and
(2) the state department of health shall provide to the
department an electronic file listing the name of each
individual for whom an Indiana death certificate was issued
during the immediately preceding twelve (12) months.
(b) As used in this section, "alien" has the meaning set forth in 8 U.S.C. 1101(a).
(c) As used in this section, "intentionally", "knowingly", and "recklessly" have the meanings set forth in IC 35-41-2-2.
(d) An individual does not qualify for any deduction or credit regarding adjusted gross income under IC 6-3-1 that is determined by reference to Section 151(c) or Section 152 of the Internal Revenue Code, including any internal reference in the Internal Revenue Code to Section 151(c) or Section 152 of the Internal Revenue Code, if the individual:
(1) is a resident alien who has come to, entered, or remained in the United States in violation of the law; or
(2) is not a citizen of the United States and not a resident of the United States.
(e) For purposes of claiming the dependent deduction from adjusted gross income under IC 6-3-1-3.5(a)(4)(A) or IC 6-3-1-3.5(a)(5)(A), the taxpayer shall provide one (1) of the following:
(1) The Social Security number of the dependent.
(2) An individual taxpayer identification number, if a dependent:
(A) is not eligible for a Social Security number; or
(B) is a dependent of a taxpayer who is exempt from
obtaining a Social Security number under federal law.
(f) The department may request any information the
department considers necessary to verify that an individual
qualifies under this section.
(g) A person, including a professional tax return preparer, who
intentionally, knowingly, or recklessly fails to comply with
subsection (e) is subject to the penalty prescribed by
IC 6-8.1-10-14.
(b) The penalty imposed under this section is imposed in place of and not in addition to the penalty imposed under section 2.1 of this chapter.
(c) A civil penalty imposed under this section:
(1) shall be deposited in the state general fund; and
(2) is in addition to any criminal penalties imposed by a court.
(b) This SECTION expires January 1, 2015.
