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22 U.S.C. § 2714a

Title 22 Chapter 38 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
Sections in this chapter

§ 2714a. Revocation or denial of passport in case of certain unpaid taxes

  • (a)
  • (e)
    • (1)
      • (A) 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) 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.
    • (2)
      • (A) The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).
      • (B) If 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) 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 .
  • (f)
    • (1)
      • (A) Except 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,
      • (B) 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).
    • (2)
      • (A) The Secretary of State may revoke a passport previously issued to any individual described in paragraph (1)(A).
      • (B) If 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.
  • (g) 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.
  • (h)
  • (i) The provisions of, and amendments made by, this section shall take effect on December 4, 2015 .

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