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.
Short title
This Act may be cited as the Taxpayer Data Protection Act
.
Increase in penalties for unauthorized disclosures of taxpayer information
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
.
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:
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.
.
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.