PUBLIC LAW 109–8—APR. 20, 2005
119 STAT. 91
of such tax return) with respect to each tax year of the debtor ending while the case is pending under such chapter; ‘‘(2) at the same time filed with the taxing authority, each Federal income tax return required under applicable law (or at the election of the debtor, a transcript of such tax return) that had not been filed with such authority as of the date of the commencement of the case and that was subsequently filed for any tax year of the debtor ending in the 3-year period ending on the date of the commencement of the case; ‘‘(3) a copy of each amendment to any Federal income tax return or transcript filed with the court under paragraph (1) or (2); and ‘‘(4) in a case under chapter 13— ‘‘(A) on the date that is either 90 days after the end of such tax year or 1 year after the date of the commencement of the case, whichever is later, if a plan is not confirmed before such later date; and ‘‘(B) annually after the plan is confirmed and until the case is closed, not later than the date that is 45 days before the anniversary of the confirmation of the plan; a statement, under penalty of perjury, of the income and expenditures of the debtor during the tax year of the debtor most recently concluded before such statement is filed under this paragraph, and of the monthly income of the debtor, that shows how income, expenditures, and monthly income are calculated. ‘‘(g)(1) A statement referred to in subsection (f)(4) shall disclose— ‘‘(A) the amount and sources of the income of the debtor; ‘‘(B) the identity of any person responsible with the debtor for the support of any dependent of the debtor; and ‘‘(C) the identity of any person who contributed, and the amount contributed, to the household in which the debtor resides. ‘‘(2) The tax returns, amendments, and statement of income and expenditures described in subsections (e)(2)(A) and (f) shall be available to the United States trustee (or the bankruptcy administrator, if any), the trustee, and any party in interest for inspection and copying, subject to the requirements of section 315(c) of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005. ‘‘(h) If requested by the United States trustee or by the trustee, the debtor shall provide— ‘‘(1) a document that establishes the identity of the debtor, including a driver’s license, passport, or other document that contains a photograph of the debtor; or ‘‘(2) such other personal identifying information relating to the debtor that establishes the identity of the debtor.’’. (c)(1) Not later than 180 days after the date of the enactment of this Act, the Director of the Administrative Office of the United States Courts shall establish procedures for safeguarding the confidentiality of any tax information required to be provided under this section. (2) The procedures under paragraph (1) shall include restrictions on creditor access to tax information that is required to be provided under this section.
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