Title 26 — Internal Revenue Code
Chapter 61 — Information and Returns
§ 6116. Requirement for prisons located in United States to provide information for tax administration
Statutory text
In general
Not later than , and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
Information
The information with respect to each inmate is—
first, middle, and last name,
date of birth,
institution of current incarceration or, for released inmates, most recent incarceration,
prison assigned inmate number,
the date of incarceration,
the date of release or anticipated date of release,
the date of work release,
taxpayer identification number and whether the prison has verified such number,
last known address, and
any additional information as the Secretary may request.
Format
The Secretary shall determine the electronic format of the information described in subsection (b).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
United States–Korea Free Trade Agreement Implementation Act
Pub. L. 112–41 title V § 502(a) · 125 Stat. 460
Enacted · 26 U.S.C. § 6116
(Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)
Source evidence
Code source credit
(Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)Enacted provision · exact public law section
(a) In General.— Subchapter B of chapter 61 of the Internal Revenue Code of 1986 is amended by redesignating section 6116 as section 6117 26 USC 6117. and by inserting after section 6115 the following new section: “SEC. 6116. REQUIREMENT FOR PRISONS LOCATED IN UNITED STATES TO PROVIDE INFORMATION FOR TAX ADMINISTRATION. “(a) In General.— Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31. “(b) Information.— The information with respect to each inmate is— “(1) first, middle, and last name, “(2) date of birth, “(3) institution of current incarceration or, for released inmates, most recent incarceration, “(4) prison assigned inmate number, “(5) the date of incarceration, “(6) the date of release or anticipated date of release, “(7) the date of work release, “(8) taxpayer identification number and whether the prison has verified such number, “(9) last known address, and “(10) any additional information as the Secretary may request. “(c) Format.— The Secretary shall determine the electronic format of the information described in subsection (b).” .
1 of 1 references resolved to an enrolled provision
Editorial Notes
Prior Provisions
A prior section 6116 was renumbered section 6117 of this title.
Credits
(Added Pub. L. 112–41, title V, § 502(a), , 125 Stat. 460.)