TIN REPORTING FLEXIBILITY.

SEC. 2. TIN REPORTING FLEXIBILITY. (a) [26 U.S.C. 6055] In General.—Section 6055(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following flush sentence:“For purposes of subparagraph (B)(i), in the case of any individual whose name is required to be set forth in a return under subsection (a), if the person required to make a return under such subsection is unable to collect information on the TINs of such individuals, the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN.”. (b) [26 U.S.C. 6055 note] Effective Date.—The amendment made by this section shall apply to returns the due date for which is after December 31, 2024.