US HB2478 | 2015-2016 | 114th Congress
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on May 20 2015 - 25% progression, died in committee
Action: 2015-05-20 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on May 20 2015 - 25% progression, died in committee
Action: 2015-05-20 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
ITIN Reform Act of 2015
Sponsors
Rep. Sam Johnson [R-TX] |
History
Date | Chamber | Action |
---|---|---|
2015-05-20 | House | Referred to the House Committee on Ways and Means. |
2015-05-20 | House | Sponsor introductory remarks on measure. (CR H3400) |
2015-05-20 | House | Introduced in House |
Same As/Similar To
SB1397 (Same As) 2015-05-20 - Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3186-3187)
Subjects
Congressional oversight
Government information and archives
Government studies and investigations
Tax administration and collection, taxpayers
Taxation
Government information and archives
Government studies and investigations
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/114th-congress/house-bill/2478/all-info |
Text | https://www.congress.gov/114/bills/hr2478/BILLS-114hr2478ih.pdf |