Except as provided under subparagraph (B), upon receiving a certification described in section 7345 of title 26 from the Secretary of the Treasury, the Secretary of State shall not issue a passport to any individual who has a seriously delinquent tax debt described in such section.
Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in such subparagraph.
The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).
If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may-
The Secretary of the Treasury, the Secretary of State, and any of their designees shall not be liable to an individual for any action with respect to a certification by the Commissioner of Internal Revenue under section 7345 of title 26.
Except as provided under subparagraph (B), upon receiving an application for a passport from an individual that either-
the Secretary of State is authorized to deny such application and is authorized to not issue a passport to the individual.
Notwithstanding subparagraph (A), the Secretary of State may issue a passport, in emergency circumstances or for humanitarian reasons, to an individual described in subparagraph (A).
The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).
If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may-
If pursuant to subsection (c) or (e) of section 7345 of title 26 the Secretary of State receives from the Secretary of the Treasury a notice that an individual ceases to have a seriously delinquent tax debt, the Secretary of State shall remove from the individual's record the certification with respect to such debt.
The provisions of, and amendments made by, this section shall take effect on December 4, 2015.
22 U.S.C. § 2714a
EDITORIAL NOTES
REFERENCES IN TEXTFor the amendments made by this section, referred to in subsec. (i), see Codification note below.
CODIFICATIONSection is comprised of section 32101 of Pub. L. 114-94. Subsections (a) to (d) and (h) of section 32101 of Pub. L. 114-94 made the following amendments: subsection (a) enacted section 7345 of Title 26, Internal Revenue Code; subsection (b) amended sections 6320 and 6331 of Title 26; subsection (c) amended section 6103 of Title 26; subsection (d) amended section 7508 of Title 26; and subsection (h) amended the analysis for subchapter D of chapter 75 of Title 26.