Protect Taxpayers’ Privacy Act

Bill: 118-s-1051
Sponsor: full_name: Sen. Braun, Mike [R-IN]
Introduced: 2023-03-29
Policy area: Taxation
Latest action: action_date: 2023-03-29
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2023-03-29
action_desc: Introduced in Senate
text: <p><strong>Protect Taxpayers' Privacy Act</strong></p> <p>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.</p>

tv_txt: II 118th CONGRESS 1st Session S. 1051 IN THE SENATE OF THE UNITED STATES March 29, 2023 Mr. Braun introduced the following bill; which was read twice and referred to the Committee on Finance 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.

1. Short title This Act may be cited as the Protect Taxpayers’ Privacy Act . 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. 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.