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US. GOVERNMENT
INFORMATION
GP
118TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 118-570
TAXPAYER DATA PROTECTION ACT
JUNE 28, 2024.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
REPORT
[To accompany H.R. 8292]
[Including cost estimate of the Congressional Budget Office]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 8292) to amend the Internal Revenue Code of 1986 to in-
crease penalties for unauthorized disclosure of taxpayer informa-
tion, having considered the same, reports favorably thereon with an
amendment and recommends that the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................... 2
A. Purpose and Sum m ary ..................................................................... 2
B. Background and Need for Legislation .................... 2
C. Legislative H istory ........................................................................... . 3
B ackground ................................................................................. . 3
Com m ittee H earings ................................................................... 3
Com m ittee A ction ....................................................................... 4
D . Designated H earing .......................................................................... 4
II. EXPLANATION OF THE BILL .................................................................. 4
A. Increase in Penalties for Unauthorized Disclosures of Taxpayer
Information (sec. 2 of the bill and sec. 7213 of the Code) ........... 4
B. Reasons for Change .......................................................................... 6
C. Explanation of Provisions ................................................................. 7
D . E ffective D ate .................................................................................... 7
III. VOTES OF THE COM M ITTEE ................................................................... 7
IV. BUDGET EFFECTS OF THE BILL ............................................................ 8
A. Committee Estimate of Budgetary Effects .................. 8
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority .................................................................. 8
C. Cost Estimate Prepared by the Congressional Budget Office ....... 8
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
TH E H O U SE ............................................................................................. 9
A. Committee Oversight Findings and Recommendations ................. 9
B. Statement of General Performance Goals and Objectives ............. 9
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