Taxpayer Data Protection Act
Taxation
house
senate
president

Introduced on May 8, 2024 by Jason Smith
Legislation Details
- The legislation is titled the “Taxpayer Data Protection Act.”
- It amends the Internal Revenue Code of 1986 to increase penalties for unauthorized disclosure of taxpayer information.
- Penalties for unauthorized disclosures are increased from “$5,000, or imprisonment of not more than 5 years” to “$250,000, or imprisonment of not more than 10 years.”
- Introduces a provision that treats disclosures of return information of multiple taxpayers as multiple violations, meaning a separate violation occurs for each taxpayer whose information is disclosed without authorization.
- The amendments made by this legislation apply to disclosures made after the enactment of the Act.
Last updated 11/13/2024