1. Short title This Act may be cited as the Human Trafficking Fraud Enforcement Act of 2017 . 2. Office for tax law enforcement relating to human trafficking and promotion of commercial sex acts (a) Establishment The Secretary of the Treasury shall establish an office within the Internal Revenue Service to investigate and prosecute violations of the internal revenue laws by persons that appear to be engaged in conduct in violation of any of the provisions specified in subsection (b). (b) Certain criminal provisions relating to human trafficking and promotion of commercial sex acts The provisions of law referenced in this subsection are as follows: (1) The following provisions of title 18, United States Code: (A) Section 1351. (B) Section 1589. (C) Section 1590. (D) Section 1591(a). (E) Section 1952. (F) Section 2421. (G) Section 2422. (H) Subsection (a), (d), or (e) of section 2423. (2) Section 1328 of title 8, United States Code. (3) The laws of any State or territory that prohibit the promotion of prostitution or of any commercial sex act (as such term is defined in section 1591(e)(3) of title 18, United States Code). (c) Cooperation with Department of Justice To the extent possible, the office established under subsection (a) shall cooperate with the Child Exploitation and Obscenity Section of the Department of Justice and the Innocence Lost National Initiative of the Federal Bureau of Investigation. (d) Report Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the enforcement activities of the office established under subsection (a) and shall include any recommendations for statutory changes to assist in future prosecutions pursuant to this section. (e) Applicability of whistleblower awards to victims of human trafficking For purposes of making an award under paragraph (1) or (2) of section 7623(b) of the Internal Revenue Code of 1986 with