Title: Protect Taxpayers’ Privacy Act
Policy area: Taxation

Summary:
Protect Taxpayers' Privacy Act
This bill increases to $250,000 the criminal penalty for unauthorized disclosures of taxpayer information by federal employees and tax return preparers. It also lowers the evidentiary requirements for removal of employees from federal service who disclose tax return information without authorization.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5364 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 5364

    To amend title 5, United States Code, to lower the standard for 
    removing employees who disclose tax return information without 
                 authorization, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 24, 2021

  Mr. Kelly of Pennsylvania introduced the following bill; which was 
  referred to the Committee on Ways and Means, and in addition to the 
  Committee on Oversight and Reform, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
    To amend title 5, United States Code, to lower the standard for 
    removing employees who disclose tax return information without 
                 authorization, and for other purposes.

    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 ``Protect Taxpayers' Privacy Act''.

SEC. 2. INCREASE OF PENALTY FOR UNAUTHORIZED DISCLOSURE OF TAXPAYER 
              INFORMATION.

    (a) In General.--Paragraph (1) of section 7213(a) of the Internal 
Revenue Code of 1986 is amended by striking ``$5,000'' and inserting 
``$250,000''.
    (b) Disclosures by Tax Return Preparers.--Subsection (a) of section 
7216 of the Internal Revenue Code of 1986 is amended by striking 
``$1,000 ($100,000 in the case of a disclosure or use to which section 
6713(b) applies)'' and inserting ``$250,000''.
    (c) Effective Date.--The amendments made by this section shall 
apply to disclosures made on or after the date of the enactment of this 
Act.

SEC. 3. REMOVAL.

    (a) In General.--Section 7701(c)(1)(A) of title 5, United States 
Code, is amended by inserting ``or in the case of an action involving a 
removal from the service for an alleged violation of section 7213(a)(1) 
of the Internal Revenue Code of 1986,'' after ``described in section 
4303,''.
    (b) Rule of Construction.--The amendments made by subsection (a) 
may not be construed to permit an officer or employee of the United 
States to submit an appeal to the Merit Systems Protection Board if 
that individual is dismissed from office or discharged from employment 
upon conviction for a violation of section 7213(a)(1) of the Internal 
Revenue Code of 1986.
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