118 HR 8292 : Taxpayer Data Protection Act U.S. House of Representatives 2024-09-18 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.

II118th CONGRESS2d SessionH. R. 8292IN THE SENATE OF THE UNITED STATESSeptember 18, 2024ReceivedAN ACTTo 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 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.Kevin F. McCumber,Clerk.