Taxpayer Data Protection Act

Taxation
house
senate
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Introduced on May 8, 2024 by Jason Smith

Cosponsors

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 10/7/2024