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United States · Bill · S

S. 2039 (113th)

ITIN Reform Act of 2014

referredUnited States· United States Congress· EN

Introduced

25 February 2014

Last action

25 February 2014 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1049-1050)

Sponsors

Sen. Cornyn, John [R-TX]

Subjects

Defence, Taxation

Source updated

5 December 2025

Defence · Taxation

Summary

ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary 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 the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from this requirement military spouses or dependents, and nonresident aliens claiming tax treaty benefits. Requires the Inspector General of the Department of the Treasury 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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 25 February 2014

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1049-1050)

    Source: IntroReferral

  2. 25 February 2014

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 25 February 2014

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 25 February 2014

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 25 February 2014

    Open at official source

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Sponsors

Related records

Sources

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