Taxpayer Data Protection Act

Taxpayer Data Protection Act

This bill increases criminal penalties for unauthorized disclosures of  taxpayer information.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8292 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 8292

 To amend the Internal Revenue Code of 1986 to increase penalties for 
            unauthorized disclosure of taxpayer information.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2024

    Mr. Smith of Missouri (for himself, Mr. Buchanan, Mr. Smith of 
 Nebraska, Mr. Kelly of Pennsylvania, Mr. Schweikert, Mr. LaHood, Mr. 
  Wenstrup, Mr. Arrington, Mr. Ferguson, Mr. Estes, Mr. Smucker, Mr. 
   Hern, Mrs. Miller of West Virginia, Mr. Murphy, Mr. Kustoff, Mr. 
Fitzpatrick, Mr. Steube, Ms. Tenney, Mrs. Fischbach, Mr. Moore of Utah, 
   Mrs. Steel, Ms. Van Duyne, Mr. Feenstra, Ms. Malliotakis, and Mr. 
    Carey) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase penalties for 
            unauthorized disclosure of taxpayer information.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Taxpayer Data Protection Act''.

SEC. 2. INCREASE IN PENALTIES FOR UNAUTHORIZED DISCLOSURES OF TAXPAYER 
              INFORMATION.

    (a) In General.--Paragraphs (1), (2), (3), (4), and (5) of section 
7213(a) of the Internal Revenue Code of 1986 are each amended by 
striking ``$5,000, or imprisonment of not more than 5 years'' and 
inserting ``$250,000, or imprisonment of not more than 10 years''.
    (b) Disclosures Affecting Multiple Taxpayers Treated as Multiple 
Violations.--Section 7213(a) of such Code is amended by adding at the 
end the following new paragraph:
            ``(6) Disclosures affecting multiple taxpayers treated as 
        multiple violations.--For purposes of paragraphs (1), (2), (3), 
        (4), and (5), any violation of any such paragraph which affects 
        more than 1 taxpayer shall be treated as a separate violation 
        with respect to each such taxpayer.''.
    (c) Effective Date.--The amendments made by this subsection shall 
apply to disclosures made after the date of the enactment of this Act.
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