[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 490 Introduced in Senate (IS)]

<DOC>






119th CONGRESS
  1st Session
                                 S. 490

 To provide that unauthorized access to the central payment systems of 
             the Bureau of the Fiscal Service is unlawful.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             February 6 (legislative day, February 5), 2025

   Mr. Schumer (for himself, Mr. Wyden, Ms. Warren, Mr. Peters, Mrs. 
 Murray, and Mr. Warner) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To provide that unauthorized access to the central payment systems of 
             the Bureau of the Fiscal Service is unlawful.

    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 ``Protecting Americans' Privacy Act of 
2025''.

SEC. 2. UNAUTHORIZED ACCESS TO THE CENTRAL PAYMENT SYSTEMS OF THE 
              BUREAU OF THE FISCAL SERVICE.

    (a) Prohibitions.--
            (1) In general.--It shall be unlawful for an individual to 
        knowingly access or exercise administrative control over any 
        public money receipt or payment system of the Department of the 
        Treasury (including any payment system of the Bureau of the 
        Fiscal Service (or any successor thereof)) if the individual--
                    (A) is not--
                            (i) a Federal employee; or
                            (ii) a Federal contractor whose current 
                        continuous service in a position on an agency's 
                        contract, as of the date of such access, is for 
                        a period of at least 1 year;
                    (B) is a Federal employee--
                            (i) who is employed as the chief executive 
                        officer, chief financial officer, chief 
                        operating officer, or a position of similar 
                        stature at a covered entity;
                            (ii) who serves on the Board of Directors 
                        of a covered entity;
                            (iii) who has control over a covered 
                        entity; or
                            (iv) whose current continuous service in a 
                        position in the civil service (as that term is 
                        defined in section 2101 of title 5, United 
                        States Code), as of the date of such access, is 
                        for a period of less than 1 year; or
                    (C) is a covered employee who--
                            (i) has a conflict of interest as described 
                        in section 208 of title 18, United States Code, 
                        with respect to such central payment system, or
                            (ii) has not signed a written ethics 
                        agreement with either the covered employee's 
                        respective agency or the Office of Government 
                        Ethics.
            (2) Facilitation of access.--It shall be unlawful for an 
        individual to facilitate access to or the exercise of 
        administrative control over any such public money receipt or 
        payment system, or to knowingly permit such access or exercise 
        of control, which such individual knows or should know is in 
        violation of paragraph (1).
    (b) Enforcement by Individuals.--
            (1) In general.--Any persons harmed by a violation of 
        subsection (a) may file a civil action in any district court of 
        the United States or State court of general jurisdiction to 
        recover from the individual who engaged in the violation 
        appropriate relief described in paragraph (2).
            (2) Relief.--In an action under this subsection, 
        appropriate relief includes--
                    (A) preliminary and other equitable or declaratory 
                relief, as appropriate;
                    (B) damages as described in paragraph (3);
                    (C) punitive damages, as appropriate; and
                    (D) reasonable attorney's fees and other reasonable 
                litigation costs.
            (3) Damages.--In an action under this subsection, a court 
        may assess as damages an amount equal to the greater of--
                    (A) the sum of the actual damages suffered by the 
                plaintiff; or
                    (B) $250,000 for each unauthorized access relating 
                to the plaintiff.
            (4) Joint and several liability.--Any individual who 
        violates subsection (a)(1) and any individual who violates 
        subsection (a)(2) shall be jointly and severally liable to the 
        extent such violations relate to the same access.
    (c) Definitions.--In this section:
            (1) Agency.--The term ``agency''--
                    (A) has the meaning given the term ``Executive 
                agency'' in section 105 of title 5, United States Code; 
                and
                    (B) includes each component of the Executive Office 
                of the President, including each such component 
                established under title 3, United States Code.
            (2) Control.--The term ``control'' means, with respect to 
        an entity--
                    (A) ownership of, or the power to vote, more than 
                50 percent of the outstanding shares of any class of 
                voting security of the entity;
                    (B) control over the election of a majority of the 
                directors of the entity (or of individuals exercising 
                similar functions); or
                    (C) the power to exercise a controlling influence 
                over the management of the entity.
            (3) Covered employee.--The term ``covered employee'' 
        includes the following individuals:
                    (A) Each individual who is--
                            (i) a noncareer employee; and
                            (ii) described in any of paragraphs (3) 
                        through (8) of section 13103(f) of title 5, 
                        United States Code.
                    (B) Each individual serving in a position with 
                respect to which a determination has been made under 
                section 7511(b)(2) of title 5, United States Code.
                    (C) Each special Government employee, as defined in 
                section 202(a) of title 18, United States Code.
            (4) Covered entity.--The term ``covered entity'' means a 
        corporation (and the subsidiaries it controls), company, 
        association, firm, partnership, society, joint stock company, 
        or any other organization or institution, including an 
        organization described in section 501(c) of the Internal 
        Revenue Code.
            (5) Federal contractor.--The term ``Federal contractor'' 
        means an individual, other than a Federal employee, working 
        under a contract with an agency.
            (6) Federal employee.--The term ``Federal employee'' means 
        an individual employed by or holding office in an agency.
            (7) Noncareer employee.--The term ``noncareer employee'' 
        means an individual who is--
                    (A) serving in a position to which the President 
                appointed the individual (without regard to whether the 
                advice and consent of the Senate was required with 
                respect to that appointment), other than an individual 
                who is--
                            (i) a member of a uniformed service, as 
                        that term is defined in section 210(m) of the 
                        Social Security Act (42 U.S.C. 410(m)); or
                            (ii) a member of the Foreign Service 
                        serving under a career appointment, as 
                        described in section 301 of the Foreign Service 
                        Act of 1980 (22 U.S.C. 3941);
                    (B) a noncareer appointee, as that term is defined 
                in section 3132(a) of title 5, United States Code;
                    (C) serving in a position in a Federal executive 
                system (other than the Senior Executive Service 
                established under subchapter II of chapter 31 of title 
                5, United States Code), if appointment to the position 
                is not made through merit-based procedures; or
                    (D) serving in a position with respect to which a 
                determination has been made under section 7511(b)(2) of 
                title 5, United States Code.
    (d) No Inference.--Nothing in this section shall be construed as 
creating any inference as to whether any act which occurred prior to 
the enactment of this Act was lawful or otherwise permitted.

SEC. 3. CONFIDENTIALITY OF RETURNS AND RETURN INFORMATION UNDER 
              INTERNAL REVENUE CODE OF 1986.

    (a) In General.--Section 6103 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (q) as subsection (r) and by 
inserting after subsection (p) the following new subsection:
    ``(q) Prohibition on Disclosure to Certain Employees.--
Notwithstanding any other provision of this section, no return or 
return information shall be disclosed by means of access to any public 
money receipt or payment system of the Department of the Treasury 
(including any payment system of the Bureau of the Fiscal Service (or 
any successor thereof)) to any individual described in subparagraph (B) 
or (C) of section 2(a)(1) of the Protecting Americans' Privacy Act of 
2025.''.
    (b) Civil Damages for Unauthorized Inspection or Disclosure.--
            (1) In general.--Subsection (a) of section 7431 of the 
        Internal Revenue Code of 1986 is amended by adding at the end 
        the following new paragraph:
            ``(3) Inspection or disclosure by certain employees.--If 
        any individual described in subparagraph (B) or (C) of section 
        2(a)(1) of the Protecting Americans' Privacy Act of 2025 
        knowingly, or by reason of negligence, inspects or discloses 
        any return or return information with respect to a taxpayer in 
        violation of section 6103(q), such taxpayer may bring a civil 
        action for damages against such person in a district court of 
        the United States. In any action brought under this paragraph, 
        subsection (c)(1)(A) shall be applied by substituting 
        `$250,000' for `$1,000'.''.
            (2) Conforming amendment.--Paragraph (1) of section 7431(a) 
        of such Code is amended by striking ``If any'' in paragraph (1) 
        and inserting ``Except as provided in paragraph (3), if any''.
    (c) No Inference.--Nothing in the amendments made by this section 
shall be construed as creating any inference as to whether any 
disclosure or inspection prior to the enactment of this Act was lawful 
or permitted by section 6103 of the Internal Revenue Code of 1986.
                                 <all>