Taxpayer Data Protection Act

Bill: 118-hr-8292
Sponsor: full_name: Rep. Smith, Jason [R-MO-8]
Introduced: 2024-05-08
Policy area: Taxation
Subjects: Business records

Criminal investigation, prosecution, interrogation

Right of privacy

Tax administration and collection, taxpayers
Latest action: action_date: 2024-09-18
text: Received in the Senate.

Summaries:
action_date: 2024-05-08
action_desc: Introduced in House
text: <p><strong>Taxpayer Data Protection Act </strong></p><p>This bill increases criminal penalties for unauthorized disclosures of&nbsp; taxpayer information. </p>

tv_txt: II 118th CONGRESS 2d Session H. R. 8292 IN THE SENATE OF THE UNITED STATES September 18, 2024 Received AN ACT To 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.

tv_txt: IB 118th CONGRESS 2d Session H. R. 8292 IN THE HOUSE OF REPRESENTATIVES AN ACT To 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.

tv_txt: IB Union Calendar No. 471 118th CONGRESS 2d Session H. R. 8292 [Report No. 118–570] 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.

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.

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

tv_txt: I 118th CONGRESS 2d Session H. R. 8292 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 A BILL To 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 affecting 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 affecting multiple taxpayers treated as multiple violations For purposes of paragraphs (1), (2), (3), (4), and (5), any violation of any such paragraph which affects more than 1 taxpayer shall be treated as a separate violation with respect to each such taxpayer. . (c) Effective date The amendments made by this subsection shall apply to disclosures made after the date of the enactment of this Act.