Taxpayer Data Protection Act

Bill: 118-s-5135
Sponsor: full_name: Sen. Kennedy, John [R-LA]
Introduced: 2024-09-23
Policy area: Taxation
Latest action: action_date: 2024-09-23
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2024-09-23
action_desc: Introduced in Senate
text: <p><strong>Taxpayer Data Protection Act </strong></p><p>This bill increases criminal penalties for unauthorized disclosures of taxpayer information.&nbsp;</p>

tv_txt: II 118th CONGRESS 2d Session S. 5135 IN THE SENATE OF THE UNITED STATES September 23, 2024 Mr. Kennedy 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.

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.