# 119-s-4752: A bill to amend the Internal Revenue Code of 1986 to increase criminal and civil penalties for unauthorized disclosure of taxpayer information, and for other purposes.

119-s-4752, A bill to amend the Internal Revenue Code of 1986 to increase criminal and civil penalties for unauthorized disclosure of taxpayer information, and for other purposes., is a 119th Congress bill sponsored by Sen. Daines, Steve [R-MT] (R-MT); status introduced; PRIA reads it as touching household money (as of 2026-09-30).

- Canonical: https://policyrisk.com/legislation/119-s-4752
- As of: 2026-09-30
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4752
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to increase criminal and civil penalties for unauthorized disclosure of taxpayer information, and for other purposes.
- Status: introduced
- Introduced: 2026-06-11
- Sponsor: Sen. Daines, Steve [R-MT] (R-MT)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-30

## Summary

**This bill would sharply increase penalties for unauthorized disclosure of taxpayer information.** It would raise criminal fines and prison terms for unlawful disclosures, create a new felony for IRS contractors who fail to safeguard returns, and raise civil damages for victims. - Taxpayers and households: People whose returns are disclosed could recover larger damages when harmed. Civil damages rise from $1,000 to $5,000, and taxpayers must be notified if someone is criminally charged in connection with their return. - IRS contractors and vendors: Contractors who willfully fail to enforce confidentiality rules would face a new felony and large financial penalties. The penalty would be the greater of $500,000 or 25 percent of the contractor's total obligated IRS contract amount in the first fiscal year with access. - Individuals who unlawfully disclose returns: Criminal penalties for unauthorized inspection or disclosure would increase substantially. Maximum fines rise to $250,000 and prison terms to up to 7 years. The bill's changes apply to disclosures or inspections made after enactment.

## Cosponsors (1)

- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2026-06-11T00:00:00.000Z

## Provisions PRIA read

- Stronger penalties and protections for taxpayers: benefit, high. This bill would raise criminal penalties for people who unlawfully view or share tax returns to fines up to $250,000 and up to 7 years in prison. It would raise civil damages for unlawful inspection or disclosure from $1,000 to $5,000 per violation. It would require the IRS to notify a taxpayer as…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-4942: SAFE Banking Act of 2026
- 119-s-2255: Trafficking Survivors Relief Act of 2025
- 119-s-5354: Native American Housing Assistance and Self-Determination Modernization Act of 2026
- 119-s-1260: Rural Housing Service Reform Act of 2025
- 119-s-554: United States-Israel Defense Partnership Act of 2025

## Sources
- [119-s-4752 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4752)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-4942: SAFE Banking Act of 2026](https://policyrisk.com/legislation/119-s-4942)
- [119-s-2255: Trafficking Survivors Relief Act of 2025](https://policyrisk.com/legislation/119-s-2255)
- [119-s-5354: Native American Housing Assistance and Self-Determination Modernization Act of…](https://policyrisk.com/legislation/119-s-5354)
- [119-s-1260: Rural Housing Service Reform Act of 2025](https://policyrisk.com/legislation/119-s-1260)
- [119-s-554: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-s-554)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4752 (as of 2026-09-30).