On the recordMay 20, 2015
I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 1397 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``ITIN Reform Act of 2015''. SEC. 2. REQUIREMENTS FOR THE ISSUANCE OF ITINS. (a) In General.--Section 6109 of the Internal Revenue Code of 1986 is amended by adding at the end the following: ``(i) Special Rules Relating to the Issuance of ITINs.-- ``(1) In general.--The Secretary may issue an individual taxpayer identification number to an individual only if the requirements of paragraphs (2) and (3) are met. ``(2) In-person application.--The requirements of this paragraph are met if, with respect to an application for an individual taxpayer identification number-- ``(A) the applicant submits an application in person, using Form W-7 (or any successor thereof) and including the required documentation, at a taxpayer assistance center of the Internal Revenue Service, or ``(B) in the case of an applicant who resides outside of the United States, the applicant submits the application in person to an employee of the Internal Revenue Service or a designee of the Secretary at a United States diplomatic mission or consular post, together with the required documentation.…
Source
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