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.

This bill, designated as S. 4752 in the 119th Congress, aims to amend the Internal Revenue Code of 1986 specifically to raise the criminal and civil penalties applicable to the unauthorized disclosure of taxpayer information. The bill's primary focus is on enhancing the repercussions for individuals or entities found guilty of disclosing confidential taxpayer data without proper authorization. Introduced on June 11, 2026, the bill seeks to strengthen protections for taxpayer privacy within the tax system by increasing penalties for unauthorized disclosures.