[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 1051 Introduced in Senate (IS)]

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118th CONGRESS
  1st Session
                                S. 1051

    To amend title 5, United States Code, to lower the standard for 
    removing employees who disclose tax return information without 
                 authorization, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 29, 2023

   Mr. Braun introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
    To amend title 5, United States Code, to lower the standard for 
    removing employees who disclose tax return information without 
                 authorization, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Protect Taxpayers' Privacy Act''.

SEC. 2. INCREASE OF PENALTY FOR UNAUTHORIZED DISCLOSURE OF TAXPAYER 
              INFORMATION.

    (a) In General.--Paragraph (1) of section 7213(a) of the Internal 
Revenue Code of 1986 is amended by striking ``$5,000'' and inserting 
``$250,000''.
    (b) Disclosures by Tax Return Preparers.--Subsection (a) of section 
7216 of the Internal Revenue Code of 1986 is amended by striking 
``$1,000 ($100,000 in the case of a disclosure or use to which section 
6713(b) applies)'' and inserting ``$250,000''.
    (c) Effective Date.--The amendments made by this section shall 
apply to disclosures made on or after the date of the enactment of this 
Act.

SEC. 3. REMOVAL.

    (a) In General.--Section 7701(c)(1)(A) of title 5, United States 
Code, is amended by inserting ``or in the case of an action involving a 
removal from the service for an alleged violation of section 7213(a)(1) 
of the Internal Revenue Code of 1986,'' after ``described in section 
4303,''.
    (b) Rule of Construction.--The amendments made by subsection (a) 
may not be construed to permit an officer or employee of the United 
States to submit an appeal to the Merit Systems Protection Board if 
that individual is dismissed from office or discharged from employment 
upon conviction for a violation of section 7213(a)(1) of the Internal 
Revenue Code of 1986.
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