S 490 — Protecting Americans’ Privacy Act of 2025

Summary

Protecting Americans’ Privacy Act of 2025This bill makes it unlawful for certain individuals to access or exercise administrative control over any Department of the Treasury public money receipt or payment system. The bill also makes it unlawful to disclose return or return information to certain individuals by means of access to such Treasury system.Under the bill, it is unlawful for an individual to knowingly access or exercise administrative control over any Treasury (including the Bureau of Fiscal Service) public money receipt or payment system if the individual isnot a federal employee or federal contractor (with at least one year of continuous service);a federal employee who holds a certain position within or is the board member of a business, organization, or institution;in a civil service position for less than one year (continuously); oran employee who meets certain other requirements and who has a conflict of interest or has not signed a written ethics agreement.The bill also makes it unlawful to (1) facilitate access to or administrative control over any Treasury public money receipt or payment system to such individuals, or (2) disclose return or return information to such individuals by means of access to such Treasury system.Finally, the bill provides that persons harmed by the unlawful access to such Treasury system may file a civil action forpreliminary and other equitable or declaratory relief,damages (the greater of $250,000 or actual damages),punitive damages, andattorney’s fees and litigation costs.

Bill Text

• Introduced Introduced in Senate Current html February 06, 2025

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

The bill introduces prohibitions against unauthorized access to the central payment systems of the Bureau of the Fiscal Service, establishes enforcement mechanisms, and amends the Internal Revenue Code regarding confidentiality and civil damages for unauthorized disclosures.

• Section 6103 of the Internal Revenue Code of 1986

  "(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."

  This provision prohibits certain employees from accessing or disclosing taxpayer return information.

• Section 7431 of the Internal Revenue Code of 1986

  If any → Except as provided in paragraph (3), if any

  This change clarifies that the civil damages provision for unauthorized inspections or disclosures applies unless exempted by specific conditions.

• Section 7431 of the Internal Revenue Code of 1986

  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'.

  This addition allows taxpayers to seek civil damages against certain employees who improperly inspect or disclose their tax return information.

Action History

1. February 06, 2025

   Introduced in Senate

2. February 06, 2025

   Read twice and referred to the Committee on Finance. (text: CR S796-797)

Sponsors

• Charles E. Schumer · Primary
• Ron Wyden · Cosponsor
• Elizabeth Warren · Cosponsor
• Gary C. Peters · Cosponsor
• Patty Murray · Cosponsor
• Mark R. Warner · Cosponsor

Subjects