Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB5135

Introduced
9/23/24  

Caption

Taxpayer Data Protection Act

Impact

If enacted, SB5135 would not only increase the penalties for individuals who unlawfully disclose taxpayer information but also categorize the disclosure of information regarding multiple taxpayers as distinct violations. This means that punitive measures could accumulate for each individual violation, effectively multiplying the consequences for offenders. This change is expected to deter the unlawful sharing of sensitive information, promoting greater accountability among individuals who handle taxpayer data.

Summary

SB5135, known as the Taxpayer Data Protection Act, aims to strengthen the legal framework surrounding taxpayer information by amending the Internal Revenue Code of 1986. The bill proposes a significant increase in the penalties for unauthorized disclosures of taxpayer information, raising the maximum fine from $5,000 to $250,000. Additionally, it extends the maximum imprisonment term for offenders from five years to ten years. The overall goal of this legislation is to enhance the protection of sensitive taxpayer data amidst rising concerns about data breaches and privacy infringements.

Contention

While the bill's supporters laud it as a necessary step towards reinforcing taxpayer privacy, there may be debates surrounding the potential implications of such increased penalties. Critics might argue that the heightened fines and extended imprisonment times could disproportionately affect lower-level employees or those who may inadvertently breach confidentiality protocols, raising concerns about fairness and proportionality in law enforcement. Additionally, questions may arise regarding how these measures will be enforced and monitored, particularly as agencies navigate existing workloads and resources.

Companion Bills

US HB8292

Same As Taxpayer Data Protection Act

Previously Filed As

US HB8292

Taxpayer Data Protection Act

US SB1051

Protect Taxpayers’ Privacy Act

US HB9219

Weather Data Taxpayer Protection Act

US SB2358

IRS Accountability and Taxpayer Protection Act

US SB1386

Small Business Taxpayer Bill of Rights Act of 2025

US SB5170

Data Protection Act of 2024

US SB2178

Equal Dignity for Married Taxpayers Act of 2025

US SB4326

Protecting Charitable Giving Act

US SB5229

Judicial Modernization and Transparency Act

US HB1877

Protecting Americans’ Social Security Data Act

Similar Bills

No similar bills found.