Summary

Makes it illegal for anyone other than qualifying federal employees or long‑term federal contractors to knowingly access or control Treasury public money receipt or payment systems, and creates a private right of action with large statutory damages for unlawful access or disclosure; also amends tax confidentiality law to bar certain covered individuals from receiving return information via those Treasury systems and raises civil damages for violations to $250,000.

• Bars knowing access or administrative control of Treasury public money receipt/payment systems to anyone who is not an eligible federal employee or a federal contractor with ≥1 year continuous service.
• Prohibits knowingly facilitating or permitting unauthorized access to those Treasury systems.
• Creates a private right of action for harmed persons with damages of actual damages or $250,000 per unauthorized access, plus punitive damages and attorney’s fees.
• Makes violators jointly and severally liable when violations are related to the same access.
• Adds a new tax confidentiality rule preventing disclosure of returns/return information via these Treasury systems to certain covered individuals.
• Allows taxpayers to sue covered individuals for knowing or negligent disclosure of return information and raises statutory damages for these claims to $250,000.
• Defines covered terms (federal employee, federal contractor, covered employee/entity, control, etc.) and preserves noninference about prior acts.
• Increases compliance, vetting, and legal risk for federal contractors, covered employees, and anyone with system access.
• Applies civil penalties to individuals (and joint liability) rather than creating a direct new federal criminal penalty in the text provided.