Summary

Makes it illegal for certain people — including some short‑tenure employees, certain executives or board members, and people with conflicts or without written ethics agreements — to access or exercise control over Department of the Treasury public money receipt and payment systems (including Bureau of the Fiscal Service systems). It creates a private right of action allowing equitable relief, punitive damages, attorney’s fees, and large statutory damages for unauthorized access. Also changes the tax‑return confidentiality rules to bar disclosure of returns or return information through those Treasury systems to the same covered individuals, and lets taxpayers sue those individuals for inspection or disclosure of returns under the tax code with statutory damages protections and limits. The bill defines covered terms and says it does not imply anything about past disclosures.

• Bars certain short‑tenure employees, executives/board members, and conflicted individuals from accessing Treasury receipt/payment systems.
• Creates a private right of action with equitable relief, punitive damages, attorney's fees, and statutory damages for unauthorized access or control.
• Amends tax confidentiality law to prohibit disclosure of returns via Treasury systems to the same covered individuals.
• Allows taxpayers to sue covered individuals who knowingly or negligently inspect or disclose returns, under the tax code's civil damages provisions.
• Defines key terms (agency, control, covered employee/entity, Federal contractor/employee, noncareer employee) to implement the prohibitions.
• Imposes joint‑and‑several liability where multiple parties are responsible for unlawful access.
• Requires agencies and contractors to tighten access controls, ethics agreements, and oversight to avoid liability.
• Includes language saying the act does not imply past disclosures were unlawful.