To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits, to permanently allow disclosure of return information to prison officials to prevent prisoners from filing false and fraudulent tax returns, and for other purposes.

Amends the Internal Revenue Code to: (1) require individuals who claim a tax credit for qualified tuition and related expenses under the Hope Scholarship tax credit or the Lifetime Learning tax credit to include their social security numbers on their tax returns, (2) require the educational institutions of such individuals to provide their employer identification numbers, and (3) make permanent the authority of the Secretary of the Treasury to disclose tax return information relating to inmates in federal or state prisons whom the Secretary has determined may have filed or facilitated the filing of a false tax return.