H.R. 8292 — Reported in House

IB Union Calendar No. 471 118th CONGRESS 2d Session H. R. 8292 [Report No. 118–570] IN THE HOUSE OF REPRESENTATIVES May 8, 2024Mr. 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 June 28, 2024Additional sponsor: Mr. Moran June 28, 2024Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printedStrike out all after the enacting clause and insert the part printed in italicFor text of introduced bill, see copy of bill as introduced on May 8, 2024 A BILL To amend the Internal Revenue Code of 1986 to increase penalties for unauthorized disclosure of taxpayer information. 1. Short title This Act may be cited as the Taxpayer Data Protection Act. 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. June 28, 2024Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed