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![handle is hein.congrecreports/crptxabdy0001 and id is 1 raw text is: AUTHENTICATEO
U.S. GOVERNMENT
INFORMATION
Op
115TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 115-638
21ST CENTURY IRS ACT
APRIL 13, 2018.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. BRADY of Texas, from the Committee on Ways and Means,
submitted the following
REPORT
[To accompany H.R. 5445]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 5445) to amend the Internal Revenue Code of 1986 to im-
prove cybersecurity and taxpayer identity protection, and mod-
ernize the information technology of the Internal Revenue Service,
and for other purposes, having considered the same, report favor-
ably thereon with an amendment and recommend that the bill as
amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ................................................................. 9
A . Purpose and Sum m ary ......................................................................... 9
B. Background and Need for Legislation ................................................ 9
C. Legislative History ................... ......................... 9
II. EXPLANATION OF TH E BILL ...................................................................... 10
TITLE I-CYBER SECURITY AND IDENTITY PROTECTION ........................ 10
1. Public-private partnership to address identity theft tax refund
fraud (sec. 101 of the bill) .................................................................. 10
2. Recommendations of Electronic Tax Administration Advisory Com-
mittee regarding identity theft and refund fraud (sec. 102 of
th e b ill) ................................................................................................ 1 1
3. Information Sharing and Analysis Center (sec. 103 of the bill
and sec. 6103 of the Code) ................................................................. 12
4. Compliance by contractors with confidentiality safeguards (sec.
104 of the bill and sec. 6103 of the Code) ........................................ 16
5. Report on electronic payments (sec. 105 of the bill) ........................... 18
TITLE II-DEVELOPMENT OF INFORMATION TECHNOLOGY ................... 19
1. Management of IRS information technology (sec. 201 of the bill
and sec 7803 of the Code) .................................................................. 19
2. Development of online accounts and portals (sec. 202 of the bill) .... 21
3. Internet platform for Form 1099 filings (sec. 203 of the bill) ............ 22
TITLE III-MODERNIZATION OF CONSENT-BASED INCOME
V ERIFICA TIO N SY STEM .................................................................................. 23
79-006](ViewImageLocal?handle=hein.congrecreports/crptxabdy0001&div=1&collection=&method=preview&ext=.png&size=3)