Bill Sponsor
House Bill 8292
118th Congress(2023-2024)
Taxpayer Data Protection Act
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Active
Passed House on Sep 17, 2024
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 8292 (Engrossed-in-House)


118th CONGRESS
2d Session
H. R. 8292


AN ACT

To amend the Internal Revenue Code of 1986 to increase penalties for unauthorized disclosure of taxpayer information.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Taxpayer Data Protection Act”.

SEC. 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.

Attest:





Clerk.  


118th CONGRESS
     2d Session
H. R. 8292

AN ACT
To amend the Internal Revenue Code of 1986 to increase penalties for unauthorized disclosure of taxpayer information.