A bill to amend the Internal Revenue Code of 1986 to increase criminal and civil penalties for unauthorized disclosure of taxpayer information, and for other purposes.

Q: What does Preamble of A bill to amend the Internal Revenue Code of 1986 to increase criminal and civil penalties for unauthorized disclosure of taxpayer information, and for other purposes. do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to increase criminal and civil penalties for unauthorized disclosure of taxpayer information.

Q: What does MODIFICATIONS TO PENALTIES FOR UNAUTHORIZED DISCLOSURES OF of A bill to amend the Internal Revenue Code of 1986 to increase criminal and civil penalties for unauthorized disclosure of taxpayer information, and for other purposes. do?

This section modifies penalties for unauthorized disclosures of taxpayer information. It amends section 7213(a) of the Internal Revenue Code of 1986, increasing criminal penalties to a maximum of $250,000 fine or 7 years imprisonment. A new section, 7213B, is added to the Internal Revenue Code to address the failure of IRS contractors to maintain safeguards. Under section 7213B, contractors who willfully fail to protect taxpayer information and cause unauthorized disclosure may face a felony charge and fines up to $500,000 or 25% of their contract obligations. Several sections of the Internal Revenue Code are amended to conform to the addition of section 7213B. Section 7431(c) is amended to require notification to taxpayers of inspections or disclosures in violation of sections 7213 and 7213B. Civil damages under section 7431(c)(1)(A) are increased from $1,000 to $5,000. The amendments apply to disclosures or inspections made after the enactment of this Act.

Last updated: 6/11/2026 · Introduced: 6/11/2026

Author: Steve Daines (R-MT)

TL;DR (AI)

This bill increases criminal penalties for unauthorized disclosure of taxpayer information to a maximum of $250,000 fine or 7 years imprisonment.
It establishes new penalties, including felony charges and fines up to $500,000 or 25% of contract obligations, for IRS contractors who fail to protect taxpayer information.
The bill increases civil damages for violations related to unauthorized disclosures or inspections from $1,000 to $5,000 and requires notification to taxpayers in such cases.

119th Congressin committeeOfficial page

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Includes provisions on preamble, modifications to penalties for unauthorized disclosures of.

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