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S5135FEDERALIN_COMMITTEE

Taxpayer Data Protection Act (S. 5135)

Original title: Taxpayer Data Protection Act

September 23, 2024

taxation data privacy federal penalties internal revenue code

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Where This Stands

Introduced

Committee

Floor Vote

Passed

Signed

Currently IN_COMMITTEE. The next step in the legislative lifecycle is Floor Vote.

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

The Frame

What this does

If passed, this bill significantly increases the legal consequences for federal employees or contractors who mishandle sensitive tax data, with each individual taxpayer's data breach counting as a separate criminal violation.

Who is mentioned in the record

Potentially affected actors named in the source documents. Mention is not a position.

Federal employees and contractors with access to tax data

These individuals face increased criminal fines and longer potential prison sentences for unauthorized disclosure of taxpayer information.

Taxpayers

Taxpayers are the subjects of the protected information; the bill treats the disclosure of each individual's data as a separate violation.

What changed

Current stage: IN_COMMITTEE.

What's next

Floor Vote.

Background

Mr. Kennedy is a U.S. Senator representing Louisiana. context
The Senate Committee on Finance has jurisdiction over federal tax laws and the Internal Revenue Service. context

Summary

This bill increases the criminal penalties for government employees and others who illegally share private taxpayer information. It raises the maximum fine from $5,000 to $250,000 and doubles the potential prison sentence from 5 to 10 years.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Why It Matters

Frequently Asked Questions

Who does this bill apply to?

The bill amends of the Internal Revenue Code, which governs the of tax returns and by federal employees and other persons with access to such data.

Does this bill apply to past data breaches?

No, the bill states that the new penalties apply only to disclosures made after the date of the Act's enactment.

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Discoveries

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Individualized Violation Counting

The bill introduces a 'per-taxpayer' violation rule, which significantly increases the cumulative legal exposure for a single data breach involving multiple records.

Internal Revenue Code of 1986

Connected Entities

organizationCongress“118th Congress”Map →

organizationHouse of Representatives“Where the bill will be considered.”Map →

locationUnited States of America“The country enacting the bill.”Map →

organizationSenate of the United States“Where the bill was introduced.”Map →

bill_number5135“Bill number introduced in Senate.”Map →

personMr. Kennedy“Introduced the bill.”Map →

organizationU.S. Government Publishing Office“Source of the document.”Map →

bill_numberInternal Revenue Code of 1986“The law being amended.”Map →

organizationSenate“The bill was introduced in the Senate.”Map →

organizationCommittee on Finance“The bill was referred to this committee.”Map →

Analysis Score

0–100

Significance65
How much this matters to a regular citizen
Controversy20
Intensity of disagreement among stakeholders
Entertainment10
Compellingness for a non-policy-wonk reader
Buzz25
Current news / social attention level

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