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House Bill 8292
118th Congress(2023-2024)
Taxpayer Data Protection Act
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Passed House on Sep 17, 2024
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H. R. 8292 (Introduced-in-House)


118th CONGRESS
2d Session
H. R. 8292


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

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.

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 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.