US SB490

Prohibits unauthorized individuals from knowingly accessing or controlling Treasury Department payment systems, including Bureau of Fiscal Service systems, with restrictions applying to non-federal employees, contractors with less than 1 year of continuous service, and federal employees who hold executive positions at covered entities or have conflicts of interest

Bars certain noncareer federal employees, special government employees, and political appointees with ethics violations or missing ethics agreements from accessing central payment systems

Creates private right of action allowing harmed individuals to sue violators for actual damages or $250,000 per unauthorized access (whichever is greater), plus punitive damages and attorney's fees, with joint and several liability for both direct violators and those who facilitate access

Amends Internal Revenue Code Section 6103 to prohibit disclosure of tax returns and return information through Treasury payment systems to restricted categories of employees

Establishes $250,000 minimum civil damages (up from standard $1,000) for unauthorized inspection or disclosure of taxpayer information by prohibited individuals under the new restrictions