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

<DOC>

                                                 Union Calendar No. 471
118th CONGRESS
  2d Session
                                H. R. 8292

                          [Report No. 118-570]

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

_______________________________________________________________________

                    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

                             June 28, 2024

                     Additional sponsor: Mr. Moran

                             June 28, 2024

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
[For text of introduced bill, see copy of bill as introduced on May 8, 
                                 2024]

_______________________________________________________________________

                                 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 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.
                                                 Union Calendar No. 471

118th CONGRESS

  2d Session

                               H. R. 8292

                          [Report No. 118-570]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                             June 28, 2024

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
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