[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 3199 Introduced in Senate (IS)]

<DOC>






118th CONGRESS
  1st Session
                                S. 3199

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            November 2, 2023

  Mr. Daines introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 ``Increasing Rightful Sentences Act'' 
or the ``IRS Act''.

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

    (a) In General.--Paragraphs (1), (2), and (3) of section 7213(a) of 
the Internal Revenue Code of 1986 are each amended by striking ``a fine 
in any amount not exceeding $5,000, or imprisonment of not more than 5 
years'' and inserting ``, with respect to each person whose return or 
return information was disclosed, a fine in any amount not less than 
$5,000 and not greater than $10,000, or imprisonment of not more than 
10 years''.
    (b) Solicitation.--Paragraph (4) of section 7213(a) of the Internal 
Revenue Code of 1986 is amended by striking ``a fine in any amount not 
exceeding $5,000, or imprisonment of not more than 5 years'' and 
inserting ``, with respect to each person whose return or return 
information was received, a fine in any amount not less than $5,000 and 
not greater than $10,000, or imprisonment of not more than 10 years''.
    (c) Shareholders.--Paragraph (5) of section 7213(a) of the Internal 
Revenue Code of 1986 is amended by striking ``a fine in any amount not 
to exceed $5,000, or imprisonment of not more than 5 years'' and 
inserting ``, with respect to each corporation or subsidiary thereof 
for which return or return information was disclosed, a fine in any 
amount not less than $5,000 and not greater than $10,000, or 
imprisonment of not more than 10 years''.
    (d) Effective Date.--The amendments made by this section shall 
apply to disclosures made after the date of the enactment of this Act.
                                 <all>