,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dgeb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #aa1 #bjbf,mr4   
,da9es 7= himself & ,ms4 ,cortez ,ma/o7 
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase       
crim9al & civil p5alties = unau?oriz$   
disclosure ( taxpay] in=mation1 & = o!r 
purposes4  #a4 ,modifications to        
p5alties = unau?oriz$ disclosures (     
taxpay] in=mation  7a7 ,crim9al p5alties
  7#a7 ,9 g5]al ,p>agraphs 7#a71 7#b71  
7#c71 7#d71 & 7#e7 ( section #gbac7;a7 (
 ! ,int]nal ,rev5ue ,code ( #aihf are   
ea* am5d$ by /rik+ #e1jjj1 or           
imprisonm5t ( n m ?an #e ye>s ea* place 
x appe>s & ins]t+ #bej1jjj1 or          
imprisonm5t ( n m ?an #g ye>s4  7#b7    
,failure ( contractors to ma9ta9        
safegu>ds  7,a7 ,9 g5]al ,"p ,i (       
sub*apt] ,a ( *apt] #ge ( subtitle ,f ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by ins]t+ aft] section #gbac;,a ! 

foll[+ new section3  #gbac;,b4 ,failure 
( ,,irs contractors to ma9ta9 safegu>ds 
7a7 ,9 g5]al ,9 ! case ( a contractor ( 
! ,int]nal ,rev5ue ,s]vice t willfully  
fails to implem5t or en=ce any          
applicable requirem5t "u section #fajc  
7or regulations prescrib$ !reund]7 to   
protect ! confid5tiality ( returns or   
return in=mation1 if su* failure results
 9 ! unau?oriz$ disclosure ( returns or 
return in=mation1 su* contractor %all be
 guilty ( a felony &1 ^u conviction     
!re(1 %all be f9$ ! great] (-- 7#a7     
#ejj1jjj1 or  7#b7 an am\nt equal to #be
 p]c5t ( ! total am\nt obligat$ "u all  
contracts ) ! ,int]nal ,rev5ue ,s]vice  
dur+ ! fir/ fiscal ye> 9 :i* su*        
contractor 0 provid$ access to any      
returns or return in=mation relat$ to ! 
unau?oriz$ disclosure4  7b7 ,def9itions 
,= purposes ( ?is section1 ! t]m        
contractor ( ! ,int]nal ,rev5ue ,s]vice 
means any p]son describ$ 9 section      
#fajc7n7 7includ+ any (fic] or employee 
( su* p]son7 9 connection ) a writt5    

contract ) ! ,int]nal ,rev5ue ,s]vice4  
4  7,b7 ,cl]ical am5dm5t ,! table (     
sections = "p ,i ( sub*apt] ,a ( *apt]  
#ge ( subtitle ,f ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by ins]t+ aft] ! 
item relat+ to section #gbac;,a ! foll[+
 new item3  ,sec4 #gbac;,b4 ,failure (  
,,irs contractors to ma9ta9 safegu>ds4  
4  7,c7 ,con=m+ am5dm5ts  7i7 ,section  
#fajc7;e77#aa7 ( su* ,code is am5d$ by  
ins]t+ #gbac;,b1 aft] #gbac;,a14  7ii7  
,section #faje7;d7 ( su* ,code is am5d$ 
by ins]t+ #gbac;,b1 aft] #gbac;,a14     
7iii7 ,section #gdca7;e7 ( su* ,code is 
am5d$ by /rik+ ! fir/ s5t5ce & ins]t+ ! 
foll[+3 ,if any p]son is crim9al *>g$ by
 indictm5t or in=mation )-- 7#a7        
inspection or disclosure ( a taxpay]'s  
return or return in=mation 9 violation  
(-- 7,a7 p>agraph 7#a7 or 7#b7 ( section
 #gbac7;a71  7,b7 section #gbac;,a7a71  
or  7,c7 subp>agraph 7,b7 ( section     
#ajcj7;a77#b7 ( title #ah1 ,unit$ ,/ates
 ,code1 or  7#b7 failure to protect !   
confid5tiality ( returns or return      

in=mation :i* results 9 ! unau?oriz$    
disclosure ( ! taxpay]'s return or      
return in=mation 9 violation ( section  
#gbac;,b7a71 ! ,secret>y %all notify su*
 taxpay] z soon z practicable ( su*     
inspection or disclosure4 4  7iv7       
,section #geac7;c7 ( su* ,code is am5d$ 
by /rik+ section #gbac & ins]t+ sections
 #gbac & #gbac;,b4  7b7 ,civil damages  
,section #gdca7;c77#a77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 #a1jjj & ins]t+ #e1jjj4  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to disclosures or inspections
 made aft] ! date ( ! enactm5t ( ?is    
,act4