118 HR 8292 IH: Taxpayer Data Protection Act U.S. House of Representatives 2024-05-08 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I118th CONGRESS2d SessionH. R. 8292IN THE HOUSE OF REPRESENTATIVESMay 8, 2024Mr. 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 MeansA BILLTo amend the Internal Revenue Code of 1986 to increase penalties for unauthorized disclosure of taxpayer information.

1.

Short title

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

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.