To amend the Internal Revenue Code of 1986 to provide relief for taxpayers that were victims of identity theft to commit unemployment insurance fraud.

Summary

This bill requires the Internal Revenue Service, in collaboration with the Department of Labor, in taxable years beginning in 2020 or 2021, to implement a process to hold harmless taxpayers who are identified as having unreported income if those taxpayers believe they are victims of identity theft, or that fraudulent unemployments benefits were claimed in their name; and require states to report the amount of fraudulent unemployment benefits that are excluded as income from Form 1099-G's issued by the state due to suspected or confirmed fraud.

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Timeline

1. 12 May 2021

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 12 May 2021

   Introduced

   Introduced in House

   Source: IntroReferral

3. 12 May 2021

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 12 May 2021 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 12 May 2021

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 12 May 2021

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 12 May 2021

  Open at official source

Sponsors

• Brad Wenstrup · R · Sponsor
• Rep. Grothman, Glenn [R-WI-6] · R · Cosponsor
• · hswm00 · Standing

Related records

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