H.R. 8292

[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 8292 Received in Senate (RDS)] <DOC> 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. 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: KEVIN F. MCCUMBER, Clerk.