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

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118th CONGRESS
  2d Session
                                H. R. 8292

_______________________________________________________________________

                                 AN ACT


 
 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 of Return Information of 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 of return information of multiple 
        taxpayers treated as multiple violations.--For purposes of 
        paragraphs (1), (2), (3), (4), and (5), a separate violation 
        occurs with respect to each taxpayer whose return or return 
        information is disclosed in violation of any such paragraph.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to disclosures made after the date of the enactment of this Act.

            Passed the House of Representatives September 17, 2024.

            Attest:

                                                                 Clerk.
118th CONGRESS

  2d Session

                               H. R. 8292

_______________________________________________________________________

                                 AN ACT

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