IN SB0034

Requires all state agencies to provide the Indiana Department of Revenue with information on fraudulent identity use at no charge, including monthly electronic reports for agencies that encounter such fraud regularly

Mandates the Department of Correction to annually submit names and Social Security numbers of all individuals under its jurisdiction, and requires the State Department of Health to annually submit names of individuals for whom Indiana death certificates were issued

Disqualifies individuals from claiming income tax deductions or credits for dependents if the dependent is an undocumented resident alien or a non-citizen/non-resident of the United States

Requires taxpayers claiming the dependent deduction to provide either a Social Security number or an Individual Taxpayer Identification Number (for those ineligible for SSN) for each dependent

Imposes a civil penalty equal to the tax owed after the dependent deduction is denied on taxpayers or professional tax preparers who intentionally, knowingly, or recklessly fail to comply with the dependent documentation requirements