1. Short title This Act may be cited as the Social Security Identity Defense Act of 2017 . 2. Disclosure of certain return information with respect to identity theft (a) In general Subsection (l) of section 6103 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information in certain cases of identity theft If the Secretary has reason to believe that there has been a fraudulent use of a social security account number on a statement described in section 6051, the Secretary shall disclose to the individual who was validly assigned such social security account number— (A) that the Secretary has reason to believe that the social security account number assigned to such individual has been fraudulently used in the employment context, and (B) such other information (other than return information) as the Secretary determines, in consultation with the Federal Trade Commission, would be helpful and appropriate to provide to a victim of identity theft. . (b) Prevention of identity theft In the case of an employee for whom the Commissioner of Social Security has reason to believe that the social security number included on any statement described in section 6051(a) of the Internal Revenue Code of 1986 with respect to such employee is not the correct social security number for such employee, the Commissioner shall provide notification to the employer of such employee which includes— (1) the name of the employee and the social security number included on such statements; and (2) relevant information regarding the availability of the Social Security Number Verification Service for verification of social security numbers. 3. Penalties for tax-related identity theft (a) In general Section 1028A(c) of title 18, United States Code, is amended— (1) by redesignating paragraphs (8) through (11) as paragraphs (10) through (13), respectively