117th CONGRESS 1st Session |
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.
June 24, 2021
Mr. Braun (for himself and Mr. Cruz) introduced the following bill; which was read twice and referred to the Committee on Finance
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,
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.
(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.