If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—

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.

(A) In general 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.

(B) Emergency and humanitarian situations 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.

If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—

(A) In general The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).

(B) Limitation for return to United StatesIf the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may— (i) limit a previously issued passport only for return travel to the United States; or (ii) issue a limited passport that only permits return travel to the United States.

(3) Hold harmless 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—

Except as provided under subparagraph (B), upon receiving an application for a passport from an individual that either—

(A) In generalExcept as provided under subparagraph (B), upon receiving an application for a passport from an individual that either— (i) does not include the social security account number issued to that individual, or (ii) includes an incorrect or invalid social security number willfully, intentionally, negligently, or recklessly provided by such individual, the Secretary of State is authorized to deny such application and is authorized to not issue a passport to the individual.

(B) Emergency and humanitarian situations 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).

If the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may—

(A) In general The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).

(B) Limitation for return to United StatesIf the Secretary of State decides to revoke a passport under subparagraph (A), the Secretary of State, before revocation, may— (i) limit a previously issued passport only for return travel to the United States; or (ii) issue a limited passport that only permits return travel to the United States.

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.

(Pub. L. 114–94, div. C, title XXXII, § 32101, Dec. 4, 2015, 129 Stat. 1729.)