,,ii  #aahth ,,congress  #ast ,session  
,s4 #caii  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #b1  
#bjbc,mr4 ,daines introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to increase     
penalties for unauthorized disclosure of
 taxpayer information4  #a4 ,short title
 ,this ,act may be cited as the         
,increasing ,rightful ,sentences ,act or
 the ,,irs ,act4  #b4 ,increase in      
penalties for unauthorized disclosures  
of taxpayer information  7a7 ,in general
 ,paragraphs 7#a71 7#b71 and 7#c7 of    
section #gbac7;a7 of the ,internal      
,revenue ,code of #aihf are each amended
 by striking a fine in any amount not   
exceeding #e1jjj1 or imprisonment of not
 more than #e years and inserting 1 with
 respect to each person whose return or 
return information was disclosed1 a fine
 in any amount not less than #e1jjj and 
not greater than #aj1jjj1 or            

imprisonment of not more than #aj years4
  7b7 ,solicitation ,paragraph 7#d7 of  
section #gbac7;a7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking a fine in any amount not       
exceeding #e1jjj1 or imprisonment of not
 more than #e years and inserting 1 with
 respect to each person whose return or 
return information was received1 a fine 
in any amount not less than #e1jjj and  
not greater than #aj1jjj1 or            
imprisonment of not more than #aj years4
  7c7 ,shareholders ,paragraph 7#e7 of  
section #gbac7;a7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking a fine in any amount not to    
exceed #e1jjj1 or imprisonment of not   
more than #e years and inserting 1 with 
respect to each corporation or          
subsidiary thereof for which return or  
return information was disclosed1 a fine
 in any amount not less than #e1jjj and 
not greater than #aj1jjj1 or            
imprisonment of not more than #aj years4
  7d7 ,effective date ,the amendments   

made by this section shall apply to     
disclosures made after the date of the  
enactment of this ,act4