---
title: "Stolen Identity Refund Fraud Prevention Act"
identifier: "114-S-3157"
congress: 114
bill_number: 3157
bill_type: "S"
version_code: "pcs"
version_type: "Placed on Calendar Senate"
bill_url: "https://chamberzero.com/congresses/114/bills/s/3157"
source: "https://www.congress.gov/bill/114th-congress/senate-bill/3157"
site: "Chamber Zero"
site_url: "https://chamberzero.com"
rendered_at: "2026-06-03T22:09:26.249Z"
---
## SEC. 1 Short title; etc.

[Read Section 1 →](/congresses/114/bills/s/3157/sections/1-section-one.md)

# TITLE I — Identity Theft and Tax Refund Fraud Prevention

## Subtitle A — General Provisions

## SEC. 101 Guidelines for stolen identity refund fraud cases.

[Read Section 101 →](/congresses/114/bills/s/3157/sections/TI-101.md)

## SEC. 102 Criminal penalty for misappropriating taxpayer identity in connection with tax fraud.

[Read Section 102 →](/congresses/114/bills/s/3157/sections/TI-102.md)

## SEC. 103 Increased penalty for improper disclosure or use of information by preparers of returns.

[Read Section 103 →](/congresses/114/bills/s/3157/sections/TI-103.md)

## SEC. 104 Notification of suspected identity theft.

[Read Section 104 →](/congresses/114/bills/s/3157/sections/TI-104.md)

## Subtitle B — Administrative Authority To Prevent Identity Theft and Tax Refund Fraud

## SEC. 111 Authority to transfer Internal Revenue Service appropriations to combat tax fraud.

[Read Section 111 →](/congresses/114/bills/s/3157/sections/TI-111.md)

## SEC. 112 Streamlined critical pay authority for information technology positions.

[Read Section 112 →](/congresses/114/bills/s/3157/sections/TI-112.md)

## SEC. 113 Access to the National Directory of New Hires to identify and prevent fraudulent tax return filings and claims for refund.

[Read Section 113 →](/congresses/114/bills/s/3157/sections/TI-113.md)

## SEC. 114 Repeal of provision regarding certain tax compliance procedures and reports.

[Read Section 114 →](/congresses/114/bills/s/3157/sections/TI-114.md)

## SEC. 115 Sense of the Senate on strengthened penalties and enforcement for impersonating an IRS official or agent.

[Read Section 115 →](/congresses/114/bills/s/3157/sections/TI-115.md)

## Subtitle C — Reports

## SEC. 121 IRS Report on stolen identity refund fraud.

[Read Section 121 →](/congresses/114/bills/s/3157/sections/TI-121.md)

## SEC. 122 Report on status of the Identity Theft Tax Refund Fraud Information Sharing and Analysis Center.

[Read Section 122 →](/congresses/114/bills/s/3157/sections/TI-122.md)

## SEC. 123 GAO Reports on identity theft and tax refund fraud.

[Read Section 123 →](/congresses/114/bills/s/3157/sections/TI-123.md)

# TITLE II — Improvements to Electronic Filing of Tax Returns

## SEC. 201 Study on feasibility of blocking electronically filed tax returns.

[Read Section 201 →](/congresses/114/bills/s/3157/sections/TII-201.md)

## SEC. 202 Enhancements to IRS PIN Program.

[Read Section 202 →](/congresses/114/bills/s/3157/sections/TII-202.md)

## SEC. 203 Increasing electronic filing of returns.

[Read Section 203 →](/congresses/114/bills/s/3157/sections/TII-203.md)

## SEC. 204 Internet platform for Form 1099 filings.

[Read Section 204 →](/congresses/114/bills/s/3157/sections/TII-204.md)

## SEC. 205 Requirement that electronically prepared paper returns include scannable code.

[Read Section 205 →](/congresses/114/bills/s/3157/sections/TII-205.md)

## SEC. 206 Authentication of users of electronic services accounts.

[Read Section 206 →](/congresses/114/bills/s/3157/sections/TII-206.md)