1 See References in Text note below.
Amendment of Subsection (p)

Pub. L. 116–25, title II, § 2004, July 1, 2019, 133 Stat. 1003, provided that, applicable to disclosures made after Dec. 31, 2022, subsection (p) of this section is amended as follows:

(1) in paragraph (8)(B), by inserting “or paragraph (9)” after “subparagraph (A)”; and

(2) by adding at the end the following new paragraph:

(9) Disclosure to contractors and other agents

Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary—

(A) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,

(B) agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,

(C) submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and

(D) certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.

The certification required by subparagraph (D) shall include the name and address of each contractor or other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this paragraph shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration.

See 2019 Amendment notes below.

References in Text

The Federal Rules of Criminal Procedure, referred to in subsecs. (h)(4)(D) and (i)(4)(A)(ii), are set out in the Appendix to Title 18, Crimes and Criminal Procedure.

Section 403 of the Missing Children’s Assistance Act, referred to in subsec. (i)(1)(C)(iii), is section 403 of title IV of Pub. L. 93–415, which was formerly classified to section 5772 of Title 42, The Public Health and Welfare, prior to editorial reclassification as section 11292 of Title 34, Crime Control and Law Enforcement.

Section 111 of the Sex Offender Registration and Notification Act, referred to in subsec. (i)(1)(C)(iv), is section 111 of title I of Pub. L. 109–248, which was classified to section 16911 of Title 42, The Public Health and Welfare, prior to editorial reclassification as section 20911 of Title 34, Crime Control and Law Enforcement.

The District of Columbia Retirement Protection Act of 1997, referred to in subsecs. (i)(7)(B)(i) and (l)(16), is subtitle A (§§ 11001–11087) of title XI of Pub. L. 105–33, Aug. 5, 1997, 111 Stat. 715, which amended this section and section 7213 of this title and enacted provisions set out as a note below. For complete classification of this Act to the Code, see Tables.

The Census of Agriculture Act of 1997, referred to in subsec. (j)(5), is Pub. L. 105–113, Nov. 21, 1997, 111 Stat. 2274, which enacted section 2204g of Title 7, Agriculture, amended sections 1991 and 2276 of Title 7 and section 9 of Title 13, Census, repealed section 142 of Title 13, and enacted provisions set out as a note under section 1991 of Title 7. For complete classification of this Act to the Code, see Short Title of 1997 Amendment note set out under section 2201 of Title 7 and Tables.

Section 32101 of the FAST Act, referred to in subsec. (k)(11)(B), is section 32101 of Pub. L. 114–94, which enacted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and sections 6320, 6331, and 7508 of this title.

Section 2003(a) of the Taxpayer First Act, referred to in subsec. (k)(14)(B)(i)(I), is section 2003(a) of Pub. L. 116–25, which is set out in a note under section 7529 of this title.

The Social Security Act, referred to in subsecs. (l)(1)(A), (B), (5), (6)(A)(i), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (19)(A), (C), (20)(A), (B)(i), (21)(A), (22)(A), (B), (m)(6), (7), and (p)(4), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. Parts A and D of title IV and parts A and B of title XVIII of the Act are classified generally to parts A (§ 601 et seq.) and D (§ 651 et seq.) of subchapter IV and parts A (§ 1395c et seq.) and B (§ 1395j et seq.) of subchapter XVIII, respectively, of chapter 7 of Title 42. Titles I, X, XIV, XVI, XVIII, XIX, and XXI of the Act are classified generally to subchapters I (§ 301 et seq.), X (§ 1201 et seq.), XIV (§ 1351 et seq.), XVI (§ 1381 et seq.), XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42. Sections 232, 454, 1106, 1131, 1141, 1143, 1616, 1818, 1839, 1860D–13, 1860D–14, 1860D–31, 1862, and 1866 of the Act are classified to sections 432, 654, 1306, 1320b–1, 1320b–11, 1320b–13, 1382e, 1395i–2, 1395r, 1395w–113, 1395w–114, 1395w–141, 1395y, and 1395cc, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

The Railroad Retirement Act, referred to in subsec. (l)(1)(C), probably means the Railroad Retirement Act of 1974, which is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1305, and is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables.

The Employee Retirement Income Security Act of 1974, referred to in subsec. (l)(2), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 829. Titles I and IV of the Employee Retirement Income Security Act of 1974 are classified generally to subchapters I (§ 1001 et seq.) and IV (§ 1301 et seq.) of chapter 18 of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.

Section 212(a) of Pub. L. 93–66, referred to in subsec. (l)(7)(D)(iii), (vii), is set out as a note under section 1382 of Title 42, The Public Health and Welfare.

The Food and Nutrition Act of 2008, referred to in subsec. (l)(7)(D)(vi), is Pub. L. 88–525, Aug. 31, 1964, 78 Stat. 703, which is classified generally to chapter 51 (§ 2011 et seq.) of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title note set out under section 2011 of Title 7 and Tables.

The Higher Education Act of 1965, referred to in subsecs. (l)(13)(A)–(D) and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is Pub. L. 89–329, Nov. 8, 1965, 79 Stat. 1219. Subpart 1 of part A of title IV of the Act is classified generally to subpart 1 (§ 1070a et seq.) of part A of subchapter IV of chapter 28 of Title 20, Education. Parts B, C, D, and E of title IV of the Act are classified to parts B (§ 1071 et seq.), C (§ 1087–51 et seq.), D (§ 1087a et seq.), and E (§ 1087aa et seq.), respectively, of subchapter IV of chapter 28 of Title 20. Sections 437, 480, 483, and 494 of the Act are classified to sections 1087, 1087vv, 1090, and 1098h, respectively, of Title 20. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 20 and Tables.

The date of enactment of this paragraph, referred to in subsec. (l)(13)(A)–(C), and the date of the enactment of this clause, referred to in subsec. (l)(13)(D)(iii)(III), is the date of the enactment of Pub. L. 116–91, which was approved Dec. 19, 2019.

The Inspector General Act of 1978, referred to in subsec. (l)(13)(D)(i)(II), is Pub. L. 95–452, Oct. 12, 1978, 92 Stat. 1101, which is set out in the Appendix to Title 5, Government Organization and Employees.

The Patient Protection and Affordable Care Act, referred to in subsec. (l)(21)(A), (B), is Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119. Sections 1331 and 1402 of the Act are classified to sections 18051 and 18071, respectively, of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 18001 of Title 42 and Tables.

Section 3(a)(1) of the Migration and Refugee Assistance Act of 1962, referred to in subsec. (m)(4)(A)(ii)(II), is classified to section 2602(a)(1) of Title 22, Foreign Relations and Intercourse.

The Public Health Service Act, referred to in subsec. (m)(5), is act July 1, 1944, ch. 373, 58 Stat. 682. Part C and subparts I and II of part C of title VII of the Act were classified generally to part C (§ 294 et seq.) and subparts I (§ 294 et seq.) and II (§ 294m et seq.), respectively, of part C of subchapter V of chapter 6A of Title 42, The Public Health and Welfare, and were omitted in the general revision of subchapter V of chapter 6A by Pub. L. 102–408, title I, § 102, Oct. 13, 1992, 106 Stat. 1994. Pub. L. 102–408 enacted a new part C, relating to training in primary health care, which is classified to part C (§ 293j et seq.) of subchapter V of chapter 6A of Title 42. See subparts I (§ 292 et seq.) and II (§ 292q et seq.), respectively, of part A of revised subchapter V of chapter 6A of Title 42. Subpart II of part B of title VIII of such Act was redesignated part E of title VIII of such Act by Pub. L. 105–392, title I, § 123(2), Nov. 13, 1998, 112 Stat. 3562, and is classified generally to part E (§ 297a et seq.) of subchapter VI of chapter 6A of Title 42. Section 737 of the Act was classified to section 294j of Title 42 and was omitted in the general revision of subchapter V by Pub. L. 102–408. Pub. L. 102–408 enacted a new section 737 of act July 1, 1944, relating to scholarships, which is classified to section 293a of Title 42. See section 292o(2) of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables.

The American Jobs Creation Act of 2004, referred to in subsec. (o)(1)(B), is Pub. L. 108–357, Oct. 22, 2004, 118 Stat. 1418. Section 625 of the Act is classified to section 518d of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 1 of this title and Tables.

Codification

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

Section 1224(b)(1) to (3) of Pub. L. 109–280, which directed the amendment of section 6103 without specifying the act to be amended, was executed to this section, which is section 6103 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.

Amendments

2020—Subsec. (a)(3). Pub. L. 116–136, § 3516(a)(1), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)” for “(13), (16)”.

Subsec. (l)(13)(C)(ii). Pub. L. 116–136, § 3516(a)(5), substituted “section 263A(e)(4)” for “section 236A(e)(4)”.

Subsec. (p)(3)(A). Pub. L. 116–136, § 3516(a)(2), substituted “(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(12),”.

Subsec. (p)(4). Pub. L. 116–136, § 3516(a)(4), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(13)” wherever appearing.

Pub. L. 116–136, § 3516(a)(3), substituted “(13), or (16)” for “(13) or (16)” in two places in concluding provisions.

2019—Subsec. (a)(3). Pub. L. 116–91, § 3(b), inserted “, (13)” after “(12)”.

Pub. L. 116–25, § 2202(b), inserted “subsection (c),” after “return information under”.

Pub. L. 116–25, § 2003(c)(2)(A), substituted “, (13), or (14)” for “or (13)”.

Pub. L. 116–25, § 1405(a)(2)(A), substituted “paragraph (10) or (13) of subsection (k)” for “subsection (k)(10)”.

Subsec. (c). Pub. L. 116–25, § 2202(a), inserted at end “Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer.”

Subsec. (k)(6). Pub. L. 116–25, § 1405(a)(2)(C), inserted at end “This paragraph shall not apply to any disclosure to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) which is made under paragraph (13)(A).”

Subsec. (k)(13). Pub. L. 116–25, § 1405(a)(1), added par. (13).

Subsec. (k)(14). Pub. L. 116–25, § 2003(c)(1), added par. (14).

Subsec. (l)(13). Pub. L. 116–91, § 3(a), amended par. (13) generally. Prior to amendment, par. (13) related to disclosure of return information to carry out income contingent repayment of student loans.

Subsec. (o)(3). Pub. L. 116–94, § 404(a), added par. (3).

Subsec. (p)(3)(A). Pub. L. 116–91, § 3(c)(1), struck out “(13)” after “(12),”.

Subsec. (p)(4). Pub. L. 116–94, § 404(b), substituted “, (o)(1)(A), or (o)(3)” for “or (o)(1)(A)” in introductory provisions of par. (4) and subpar. (F)(ii).

Pub. L. 116–91, § 3(c)(2), inserted “, (13)” after “(l)(10)” wherever appearing.

Subsec. (p)(8)(B). Pub. L. 116–25, § 2004(b), inserted “or paragraph (9)” after “subparagraph (A)”.

Subsec. (p)(9). Pub. L. 116–25, § 2004(a), added par. (9).

2018—Subsec. (l)(7). Pub. L. 115–141, § 401(a)(267), struck out “of 1977” after “of 2008” in heading.

Subsec. (l)(10)(A). Pub. L. 115–141, § 401(a)(268), substituted “notice submitted under subsection (f)(5)(C)” for “request made under subsection (f)(5)” in introductory provisions.

Subsec. (l)(10)(B). Pub. L. 115–141, § 401(a)(269), struck out cl. (i) designation after “(B)” in heading and inserted it before “Any” in text.

Subsec. (l)(16)(A). Pub. L. 115–141, § 401(a)(270), substituted “section 6103(b)(6)” for “subsection 6103(b)(6)”.

Subsec. (p)(3)(A). Pub. L. 115–141, § 401(a)(271), substituted “subsection (c)” for “subsections (c)”.

Subsec. (p)(3)(C)(ii). Pub. L. 115–141, § 401(a)(272), substituted “made.” for “made,”.

Subsec. (p)(4). Pub. L. 115–141, § 401(a)(275), substituted “subsection (l)(21),” for “subsection (l)(21),,” in two places in concluding provisions.

Pub. L. 115–141, § 401(a)(273), substituted “(7)(A)(ii)” for “7(A)(ii)” in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 115–141, § 401(a)(274), substituted “subsection (h)(2)” for “subsections (h)(2)” and “subsection (l)(21),” for “subsection (l)(21),,,” in introductory provisions.

2016—Subsec. (a)(2). Pub. L. 114–184, § 2(b)(2)(A), substituted “subsection (i)(1)(C) or (7)(A)” for “subsection (i)(7)(A)”.

Subsec. (i)(1)(A)(i). Pub. L. 114–184, § 2(a)(1), inserted “or pertaining to the case of a missing or exploited child,” after “may be a party,”.

Subsec. (i)(1)(A)(iii). Pub. L. 114–184, § 2(a)(2), inserted “or to such a case of a missing or exploited child,” after “may be a party,”.

Subsec. (i)(1)(B)(iii). Pub. L. 114–184, § 2(a)(3), inserted “(or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child)” after “concerning such act”.

Subsec. (i)(1)(C). Pub. L. 114–184, § 2(b)(1), added subpar. (C).

Subsec. (p)(4). Pub. L. 114–184, § 2(b)(2)(B), substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)” in introductory provisions.

2015—Subsec. (e)(11). Pub. L. 114–113 added par. (11).

Subsec. (k)(11). Pub. L. 114–94, § 32101(c)(1), added par. (11).

Subsec. (k)(12). Pub. L. 114–94, § 32102(d), added par. (12).

Subsec. (p)(4). Pub. L. 114–94, § 32101(c)(2), substituted “, (10), or (11)” for “or (10)” in introductory provisions and in subpar. (F)(ii).

2013—Subsec. (a)(3). Pub. L. 112–240, § 209(b)(1), inserted “subsection (k)(10),” after “subsection (e)(1)(D)(iii),”.

Subsec. (k)(10). Pub. L. 112–240, § 209(a), amended par. (10) generally. Prior to amendment, par. (10) related to disclosure of certain return information to certain prison officials.

Subsec. (p)(4). Pub. L. 112–240, § 209(b)(2)(A), (C), inserted “subsection (k)(10),” before “subsection (l)(10),” in introductory provisions and “subsection (k)(10) or” before “subsection (l)(10),” in two places in concluding provisions.

Subsec. (p)(4)(F)(i). Pub. L. 112–240, § 209(b)(2)(B), inserted “subsection (k)(10) or” before “subsection (l)(10),”.

2010—Subsec. (a)(3). Pub. L. 111–148, § 1414(b), substituted “(20), or (21)” for “or (20)”.

Subsec. (k)(10). Pub. L. 111–198, § 4(d), substituted “to certain prison officials” for “of prisoners to Federal Bureau of Prisons” in heading.

Subsec. (k)(10)(A). Pub. L. 111–198, § 4(a), inserted “and the head of any State agency charged with the responsibility for administration of prisons” after “the head of the Federal Bureau of Prisons” and substituted “Federal or State prison” for “Federal prison”.

Subsec. (k)(10)(B). Pub. L. 111–198, § 4(b), inserted “and the head of any State agency charged with the responsibility for administration of prisons” after “the head of the Federal Bureau of Prisons” and “or agency” after “such Bureau”.

Subsec. (l)(20). Pub. L. 111–148, § 3308(b)(2)(A), inserted “and part D base beneficiary premium increase” after “part B premium subsidy adjustment” in heading.

Subsec. (l)(20)(A). Pub. L. 111–148, § 3308(b)(2)(B)(i), inserted “or increase under section 1860D–13(a)(7)” after “section 1839(i)” in introductory provisions.

Subsec. (l)(20)(A)(vii). Pub. L. 111–148, § 3308(b)(2)(B)(ii), inserted “or increase under section 1860D–13(a)(7) of such Act” after “subsection (i) of such section”.

Subsec. (l)(20)(B). Pub. L. 111–148, § 3308(b)(2)(C), designated existing provisions as cl. (i) and inserted heading, inserted “or increase under such section 1860D–13(a)(7) or for the purpose of resolving taxpayer appeals with respect to any such premium adjustment or increase” before period at end, and added cl. (ii).

Subsec. (l)(21). Pub. L. 111–148, § 1414(a)(1), added par. (21).

Subsec. (l)(21)(A)(iv). Pub. L. 111–152, § 1004(a)(1)(B), substituted “modified adjusted gross” for “modified gross”.

Subsec. (l)(22). Pub. L. 111–192, § 103(a)(1), added par. (22).

Subsec. (p)(4). Pub. L. 111–198, § 4(c), inserted “(k)(10),” before “(l)(6)” in introductory provisions.

Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.

Pub. L. 111–148, § 1414(c)(1), (3), inserted “, or any entity described in subsection (l)(21),” after “or (20)” in introductory provisions and “or any entity described in subsection (l)(21),” after “or (20)” in two places in concluding provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.

Pub. L. 111–148, § 1414(c)(2), inserted “or any entity described in subsection (l)(21),” after “or (o)(1)(A)” in introductory provisions.

2009—Subsec. (o)(1). Pub. L. 111–3, § 702(f)(1), designated existing provisions as subpar. (A), inserted heading, realigned margins, and added subpar. (B).

Subsec. (p)(4). Pub. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.

2008—Subsec. (a)(3). Pub. L. 110–328, § 3(b)(1), inserted “(10),” after “(6),”.

Subsec. (i)(3)(C)(iv). Pub. L. 110–343, § 402(a), struck out cl. (iv). Text read as follows: “No disclosure may be made under this subparagraph after December 31, 2007.”

Subsec. (i)(7)(E). Pub. L. 110–343, § 402(b), struck out subpar. (E). Text read as follows: “No disclosure may be made under this paragraph after December 31, 2007.”

Subsec. (k)(10). Pub. L. 110–428, § 2(a), added par. (10).

Subsec. (l)(7). Pub. L. 110–246, § 4002(b)(1)(H), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading.

Pub. L. 110–245, § 108(a), struck out “Clause (viii) shall not apply after September 30, 2008.” at end of concluding provisions.

Subsec. (l)(7)(D)(vi). Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.

Subsec. (l)(7)(D)(viii)(III). Pub. L. 110–245, § 108(b), substituted “sections 1710(a)(2)(G), 1710(a)(3), and 1710(b)” for “sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)”.

Subsec. (l)(10). Pub. L. 110–328, § 3(b)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in heading.

Subsec. (l)(10)(A). Pub. L. 110–328, § 3(b)(2)(A), (B), in introductory provisions, substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” and inserted “, to officers and employees of the Department of Labor for purposes of facilitating the exchange of data in connection with a request made under subsection (f)(5) of section 6402,” after “section 6402”.

Subsec. (l)(10)(B). Pub. L. 110–328, § 3(b)(2)(C), inserted cl. (i) designation after “(B)” and added cl. (ii).

Pub. L. 110–328, § 3(b)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in two places.

Subsec. (p)(4). Pub. L. 110–428, § 2(b), substituted “(k)(8) or (10)” for “(k)(8)” in introductory provisions.

Pub. L. 110–328, § 3(b)(3)(A), (C), in introductory provisions, substituted “(l)(10), (16),” for “(l)(16),” and, in concluding provisions, substituted “(l)(10), (16),” for “(l)(16),” the first two places appearing, inserted “(10),” after “paragraph (6)(A),”, and substituted “(l)(10) or (16)” for “(l)(16)” the last two places appearing.

Subsec. (p)(4)(F)(i). Pub. L. 110–328, § 3(b)(3)(B), substituted “(l)(10), (16),” for “(l)(16),”.

Subsec. (p)(4)(F)(ii). Pub. L. 110–428, § 2(b), substituted “(k)(8) or (10)” for “(k)(8)”.

2007—Subsec. (b)(5)(A)(i). Pub. L. 110–172 struck out “the Canal Zone,” after “the Virgin Islands,”.

Subsec. (e)(10). Pub. L. 110–142 added par. (10).

Subsec. (k)(5). Pub. L. 110–28 substituted “tax return preparer” for “income tax return preparer” in two places and “tax return preparers” for “income tax return preparers” in two places.

2006—Subsec. (a)(2). Pub. L. 109–280, § 1224(b)(1), inserted “or section 6104(c)” after “this section”. See Codification note above.

Subsec. (b)(5). Pub. L. 109–432, § 421(a), reenacted heading without change and amended text of par. (5) generally. Prior to amendment, text read as follows: “The term ‘State’ means—

“(A) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and

“(B) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p) any municipality—

“(i) with a population in excess of 250,000 (as determined under the most recent decennial United States census data available),

“(ii) which imposes a tax on income or wages, and

“(iii) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure.”

Subsec. (d)(5)(B). Pub. L. 109–432, § 122(a)(1), substituted “2007” for “2006”.

Subsec. (d)(6). Pub. L. 109–432, § 421(b), added par. (6).

Subsec. (i)(3)(C)(iv), (7)(E). Pub. L. 109–432, § 122(b)(1), substituted “2007” for “2006”.

Subsec. (l)(13)(D). Pub. L. 109–432, § 122(c)(1), substituted “2007” for “2006”.

Subsec. (p)(3)(A). Pub. L. 109–280, § 1224(b)(2), inserted “and section 6104(c)” after “this section” in first sentence. See Codification note above.

Subsec. (p)(4). Pub. L. 109–280, § 1224(b)(3)(A), (C), inserted “, any appropriate State officer (as defined in section 6104(c)),” before “or any other person” in introductory provisions and “, an appropriate State officer (as defined in section 6104(c)),” after “including an agency” in two places in concluding provisions. See Codification note above.

Subsec. (p)(4)(F)(i). Pub. L. 109–280, § 1224(b)(3)(B), inserted “any appropriate State officer (as defined in section 6104(c)),” before “or any other person”. See Codification note above.

2005—Subsec. (d)(5)(B). Pub. L. 109–135, § 305(a)(1), substituted “December 31, 2006” for “December 31, 2005”.

Subsec. (i)(3)(C)(iv). Pub. L. 109–135, § 305(b)(1), substituted “December 31, 2006” for “December 31, 2005”.

Subsec. (i)(7)(E). Pub. L. 109–135, § 305(b)(1), substituted “December 31, 2006” for “December 31, 2005”.

Subsec. (i)(8)(A), (B)(i), (ii). Pub. L. 109–135, § 412(rr)(3), substituted “Government Accountability Office” for “General Accounting Office”.

Subsec. (l)(13)(D). Pub. L. 109–135, § 305(c)(1), substituted “December 31, 2006” for “December 31, 2005”.

Subsec. (l)(17). Pub. L. 109–135, § 406(a), substituted “subsection (f), (i)(8), or (p)” for “subsection (f), (i)(7), or (p)”.

Subsec. (p)(3)(C)(i). Pub. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office” in introductory provisions.

Subsec. (p)(4). Pub. L. 109–135, § 412(yy)(3), in concluding provisions, substituted “If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met.” for “If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (17), (19), or (20), or the Government Accountability Office or the Congressional Budget Office has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (17), (19), or (20), or the Government Accountability Office or the Congressional Budget Office until he determines that such requirements have been or will be met.” after “public record thereof.”

Pub. L. 109–135, § 412(yy)(1), reenacted heading without change and amended introductory provisions generally. Prior to amendment, introductory provisions read as follows: “Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (13), (14), or (17), or (o)(1), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), (7), (8), (9), (12), (15), or (16) or any other person described in subsection (l)(16), (17), (19), or (20) shall, as a condition for receiving returns or return information—”.

Pub. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office” wherever appearing.

Subsec. (p)(4)(F)(i). Pub. L. 109–135, § 412(yy)(2), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or (16), or any other person described in subsection (l)(16), (17), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,”.

Subsec. (p)(5), (6)(B)(i). Pub. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office”.

2004—Subsec. (d)(5). Pub. L. 108–311, § 311(a), amended heading and text generally. Prior to amendment, text read as follows: “The Secretary shall disclose taxpayer identities and signatures for purposes of the demonstration project described in section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.”

Subsec. (e)(1)(D)(iv) to (vi). Pub. L. 108–357, § 413(c)(27), redesignated cls. (v) and (vi) as (iv) and (v), respectively, and struck out former cl. (iv) which read as follows: “if the corporation was a foreign personal holding company, as defined by section 552, any person who was a shareholder during any part of a period covered by such return if with respect to that period, or any part thereof, such shareholder was required under section 551 to include in his gross income undistributed foreign personal holding company income of such company,”.

Subsec. (i)(3)(C)(iv). Pub. L. 108–311, § 320(a), substituted “December 31, 2005” for “December 31, 2003”.

Subsec. (i)(7)(A)(v). Pub. L. 108–311, § 320(b), added cl. (v).

Subsec. (i)(7)(E). Pub. L. 108–311, § 320(a), substituted “December 31, 2005” for “December 31, 2003”.

Subsec. (l)(13)(D). Pub. L. 108–311, § 317, substituted “December 31, 2005” for “December 31, 2004”.

Subsec. (p)(4). Pub. L. 108–429, which directed the substitution of “or (18)” for “or (17)” after “any other person described in subsection (l)(16)” wherever appearing, could not be executed because the phrase “or (17)” did not appear subsequent to amendment by Pub. L. 108–173. See 2003 Amendment notes below.

Pub. L. 108–311, § 408(a)(24), which directed substitution of “subsection (l)(16) or (18)” for “subsection (l)(16) or (17)” wherever appearing, could not be executed because “subsection (l)(16) or (17)” did not appear subsequent to amendment by Pub. L. 108–173. See 2003 Amendment note below.

2003—Subsec. (a)(3). Pub. L. 108–173, § 811(c)(2)(A), substituted “(19), or (20)” for “or (19)”.

Pub. L. 108–173, § 105(e)(2), substituted “(16), or (19)” for “or (16)”.

Subsec. (l)(7)(D)(ii). Pub. L. 108–173, § 101(e)(6), inserted “or subsidies provided under section 1860D–14 of such Act” after “Social Security Act”.

Subsec. (l)(12)(B). Pub. L. 108–173, § 900(e)(3)(A), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in introductory provisions.

Subsec. (l)(12)(C). Pub. L. 108–173, § 900(e)(3)(B), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in heading and introductory provisions.

Subsec. (l)(13)(D). Pub. L. 108–89 substituted “December 31, 2004” for “September 30, 2003”.

Subsec. (l)(19). Pub. L. 108–173, § 105(e)(1), added par. (19).

Subsec. (l)(20). Pub. L. 108–173, § 811(c)(1), added par. (20).

Subsec. (p)(4). Pub. L. 108–173, § 811(c)(2)(B), substituted “(l)(16), (17), (19), or (20)” for “(l)(16), (17), or (19)” wherever appearing.

Pub. L. 108–173, § 105(e)(3), substituted “(l)(16), (17), or (19)” for “(l)(16) or (17)” wherever appearing.

2002—Subsec. (a)(2). Pub. L. 107–134, § 201(c)(1), inserted “any local law enforcement agency receiving information under subsection (i)(7)(A),” after “State,”.

Subsec. (b)(11). Pub. L. 107–134, § 201(c)(2), added par. (11).

Subsec. (i)(3). Pub. L. 107–134, § 201(c)(3), inserted “or terrorist” after “criminal” in heading.

Subsec. (i)(3)(C). Pub. L. 107–134, § 201(a), added subpar. (C).

Subsec. (i)(4)(A). Pub. L. 107–134, § 201(c)(4)(A), inserted “or (7)(C)” after “paragraph (1)” in introductory provisions.

Subsec. (i)(4)(B). Pub. L. 107–134, § 201(c)(4)(B), substituted “(3)(A) or (C), or (7)” for “or (3)(A)”.

Subsec. (i)(6). Pub. L. 107–134, § 201(c)(5), substituted “(3)(A) or (C)” for “(3)(A)” and “(7), or (8)” for “or (7)”.

Subsec. (i)(7). Pub. L. 107–134, § 201(b), added par. (7). Former par. (7) redesignated (8).

Subsec. (i)(8). Pub. L. 107–134, § 201(b), redesignated par. (7) as (8).

Subsec. (i)(8)(A)(i). Pub. L. 107–296 substituted “, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury,” for “or the Bureau of Alcohol, Tobacco and Firearms”.

Subsec. (l)(7)(D). Pub. L. 107–330 substituted “September 30, 2008” for “September 30, 2003” in second sentence of concluding provisions.

Subsec. (l)(8). Pub. L. 107–147, § 416(c)(1)(A), substituted “Federal, State, and local” for “State and local” in heading.

Subsec. (l)(8)(A). Pub. L. 107–147, § 416(c)(1)(B), inserted “Federal or” before “State or local”.

Subsec. (l)(18). Pub. L. 107–210, § 202(b)(1), added par. (18).

Subsec. (p)(3)(A). Pub. L. 107–210, § 202(b)(2)(A), substituted “(17), or (18)” for “or (17)”.

Pub. L. 107–134, § 201(c)(6)(A), substituted “(8)(A)(ii)” for “(7)(A)(ii)”.

Subsec. (p)(3)(C)(i). Pub. L. 107–134, § 201(c)(6)(B), substituted “(i)(3)(B)(i) or (7)(A)(ii)” for “(i)(3)(B)(i)” in introductory provisions.

Subsec. (p)(4). Pub. L. 107–210, § 202(b)(2)(B), inserted “or (17)” after “any other person described in subsection (l)(16)” wherever appearing.

Pub. L. 107–134, § 201(c)(7)(A), in introductory provisions, substituted “(i)(1), (2), (3), (5), or (7),” for “(i)(1), (2), (3), or (5),” and “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”.

Subsec. (p)(4)(F)(ii). Pub. L. 107–134, § 201(c)(7)(B), substituted “(i)(1), (2), (3), (5) or (7),” for “(i)(1), (2), (3), or (5),” in introductory provisions.

Subsec. (p)(6)(B)(i). Pub. L. 107–134, § 201(c)(8), substituted “(i)(8)(A)(ii)” for “(i)(7)(A)(ii)”.

2000—Subsec. (b)(2)(D). Pub. L. 106–554, § 1(a)(7) [title III, § 304(a)], added subpar. (D).

Subsec. (e)(1)(D)(v). Pub. L. 106–554, § 1(a)(7) [title III, § 319(8)(B)], amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: “if the corporation was an electing small business corporation under subchapter S of chapter 1, any person who was a shareholder during any part of the period covered by such return during which an election was in effect, or”.

Subsec. (j)(6). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(1)], added par. (6).

Subsec. (k)(6). Pub. L. 106–554, § 1(a)(7) [title III, § 313(c)], substituted “certain” for “internal revenue” in heading and inserted “and an officer or employee of the Office of Treasury Inspector General for Tax Administration” after “internal revenue officer or employee” in text.

Subsec. (p)(4). Pub. L. 106–554, § 1(a)(7) [title III, §§ 310(a)(2)(A)(i), (iv), 319(17)(A)], in introductory provisions, inserted “the Congressional Budget Office,” after “General Accounting Office,”, struck out second comma after “(13)”, and substituted “(7), (8), (9), (12), (15), or (16) or any other person described in subsection (l)(16) shall, as a condition” for “(7), (8), (9), (12), or (15) shall, as a condition”, and in concluding provisions, inserted “or the Congressional Budget Office” after “General Accounting Office” in two places.

Subsec. (p)(4)(E). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(A)(ii)], substituted “commission, the General Accounting Office, or the Congressional Budget Office” for “commission or the General Accounting Office”.

Subsec. (p)(4)(F)(ii). Pub. L. 106–554, § 1(a)(7) [title III, §§ 310(a)(2)(A)(iii), 319(17)(B)], struck out second comma after “(14)” and substituted “the General Accounting Office, or the Congressional Budget Office,” for “or the General Accounting Office,”.

Subsec. (p)(5). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(B)], substituted “commissions, the General Accounting Office, and the Congressional Budget Office” for “commissions and the General Accounting Office”.

Subsec. (p)(6)(A). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(C)], inserted “and the Congressional Budget Office” after “commissions”.

1999—Subsec. (b)(2)(C). Pub. L. 106–170 added subpar. (C).

1998—Subsec. (d)(5). Pub. L. 105–206, § 6009(d), substituted “section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.” for “section 967 of the Taxpayer Relief Act of 1997.”

Subsec. (e)(1)(A)(ii) to (iv). Pub. L. 105–206, § 6007(f)(4), redesignated cls. (iii) and (iv) as (ii) and (iii), respectively, and struck out former cl. (ii) which read as follows: “if property transferred by that individual to a trust is sold or exchanged in a transaction described in section 644, the trustee or trustees, jointly or separately, of such trust to the extent necessary to ascertain any amount of tax imposed upon the trust by section 644,”.

Subsec. (e)(6). Pub. L. 105–206, § 6019(c), substituted “(5), (8), or (9)” for “or (5)”.

Subsec. (f)(5). Pub. L. 105–206, § 3708(a), added par. (5).

Subsec. (h)(4)(A). Pub. L. 105–206, § 6023(22), inserted “if” before “the taxpayer is a party to”.

Subsec. (h)(5). Pub. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).

Pub. L. 105–206, § 1101(b), added par. (5), relating to Internal Revenue Service Oversight Board.

Subsec. (h)(6). Pub. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).

Subsec. (j)(5). Pub. L. 105–277, § 4006(a)(1), added par. (5).

Subsec. (k)(8), (9). Pub. L. 105–206, § 6012(b)(2), redesignated par. (8), relating to disclosure of information to administer section 6311, as (9).

Subsec. (l)(10). Pub. L. 105–206, § 3711(b), in heading substituted “subsection (c), (d), or (e) of section 6402” for “section 6402(c) or 6402(d)” and in text substituted “(c), (d), or (e)” for “(c) or (d)” wherever appearing.

Subsec. (l)(13)(D). Pub. L. 105–277, § 1006, substituted “September 30, 2003” for “September 30, 1998”.

Subsec. (l)(17). Pub. L. 105–206, § 3702(a), added par. (17).

Subsec. (p)(3)(A). Pub. L. 105–277, § 4002(h), inserted “(f)(5),” after “(c), (e),”.

Pub. L. 105–206, § 6012(b)(4), provided that section 1205(c)(3) of Pub. L. 105–34 shall be applied as if it struck “or (8)” and inserted “(8), or (9)”. See 1997 Amendment note below.

Pub. L. 105–206, § 3702(b)(1), substituted “(16), or (17)” for “or (16)”.

Subsec. (p)(4). Pub. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)” in introductory provisions.

Pub. L. 105–206, § 3702(b)(2), substituted “, (14), or (17)” for “or (14)” in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)”.

Pub. L. 105–206, § 3702(b)(3), substituted “, (15), or (17)” for “or (15)”.

1997—Subsec. (a)(3). Pub. L. 105–33, § 11024(b)(2), substituted “(6), (12), or (16)” for “(6) or (12)”.

Subsec. (d)(5). Pub. L. 105–34, § 976(c), added par. (5).

Subsec. (e)(1)(A)(iv). Pub. L. 105–34, § 1201(b)(2), struck out “or 59(j)” after “section 1(g)”.

Subsec. (h)(5), (6). Pub. L. 105–34, § 1283(a), redesignated par. (6) as (5) and struck out heading and text of former par. (5). Text read as follows: “In connection with any judicial proceeding described in paragraph (4) to which the United States is a party, the Secretary shall respond to a written inquiry from an attorney of the Department of Justice (including a United States attorney) involved in such proceeding or any person (or his legal representative) who is a party to such proceeding as to whether an individual who is a prospective juror in such proceeding has or has not been the subject of any audit or other tax investigation by the Internal Revenue Service. The Secretary shall limit such response to an affirmative or negative reply to such inquiry.”

Subsec. (i)(7)(B)(i). Pub. L. 105–33, § 11024(b)(3), inserted “or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997,” after “(other than an agency referred to in subparagraph (A))”.

Subsec. (k)(8). Pub. L. 105–34, § 1205(c)(1), added par. (8) relating to disclosure of information to administer section 6311.

Pub. L. 105–34, § 1026(a), added par. (8) relating to levies on certain government payments.

Subsec. (l)(7)(D). Pub. L. 105–65 struck out at end “Clause (ix) shall not apply after September 30, 1998.”

Pub. L. 105–34, § 1023(a), which directed amendment of subsec. (l)(7)(D)(viii) by striking “1998” and inserting “2003”, was executed by substituting “2003” for “1998” after “Clause (viii) shall not apply after September 30,” in concluding provisions to reflect the probable intent of Congress. The word “1998” did not appear in subsec. (l)(7)(D)(viii).

Subsec. (l)(10). Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(4). See 1996 Amendment notes below.

Subsec. (l)(12)(F). Pub. L. 105–33, § 4631(c)(2), struck out heading and text of subpar. (F). Text read as follows: “Subparagraphs (A) and (B) shall not apply to—

“(i) any request made after September 30, 1998, and

“(ii) any request made before such date for information relating to—

“(I) 1997 or thereafter in the case of subparagraph (A), or

“(II) 1998 or thereafter in the case of subparagraph (B).”

Subsec. (l)(16). Pub. L. 105–33, § 11024(b)(1), added par. (16).

Subsec. (p)(3)(A). Pub. L. 105–34, § 1205(c)(3), which directed the substitution of “(6), or (8)” for “or (6)” was executed by substituting “(8), or (9)” for “or (8)”. See 1998 Amendment note above.

Pub. L. 105–34, § 1026(b)(1)(A), substituted “(6), or (8)” for “or (6)”.

Pub. L. 105–33, § 11024(b)(4), substituted “(15), or (16)” for “or (15)”.

Subsec. (p)(4). Pub. L. 105–34, § 1283(b), substituted “(h)(5)” for “(h)(6)” in introductory provisions and in subpar. (F)(ii).

Pub. L. 105–34, § 1026(b)(1)(B), inserted “(k)(8),” after “(j)(1) or (2),” in introductory provisions and in subpar. (F)(ii).

Pub. L. 105–33, § 11024(b)(7)(B)–(F), substituted “to such agency, body, or commission, including an agency or any other person described in subsection (l)(16),” for “to such agency, body, or commission”, and “, (12)(B), or (16)” for “or (12)(B)”, and inserted “or any person including an agent described in subsection (l)(16),” before “this paragraph shall”, “or other person” before “(except that”, and “or any person including an agent described in subsection (l)(16),” before “any report”. Amendments were executed to provisions following subpar. (F)(iii) to reflect the probable intent of Congress, notwithstanding directory language directing amendment of “section 6103(p)(4)(F) in the matter following clause (iii)”.

Pub. L. 105–33, § 11024(b)(7)(A), which directed amendment of “section 6103(p)(4)(F) in the matter following clause (iii)” by inserting after “any such agency, body or commission” and before the words “for the General Accounting Office” the words “, including an agency or any other person described in subsection (l)(16),” was executed by making the insertion after “any such agency, body, or commission” and before “or the General Accounting Office” in concluding provisions following subpar. (F)(iii) to reflect the probable intent of Congress.

Pub. L. 105–33, § 11024(b)(5), which directed substitution of “(12), or (16), or any other person described in subsection (l)(16)” for “or (12)” in introductory provisions, could not be executed because the words “or (12)” did not appear subsequent to amendment by Pub. L. 104–168, § 1206(b)(3)(C). See 1996 Amendments note below.

Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(5). See 1996 Amendments note below.

Subsec. (p)(4)(F)(i). Pub. L. 105–33, § 11024(b)(6), substituted “(9), or (16), or any other person described in subsection (l)(16)” for “or (9),”.

1996—Subsec. (a)(3). Pub. L. 104–193, § 316(g)(4)(B)(i), substituted “paragraph (6) or (12) of subsection (l)” for “(l)(12)”.

Subsec. (c). Pub. L. 104–168, § 1207, substituted “request for or consent to such disclosure” for “written request for or consent to such disclosure”.

Subsec. (e)(1)(A)(iv). Pub. L. 104–188, § 1704(t)(41), substituted “section 1(g) or 59(j)” for “section 1(i) or 59(j)”.

Subsec. (e)(8). Pub. L. 104–168, § 403(a), added par. (8).

Subsec. (e)(9). Pub. L. 104–168, § 902(a), added par. (9).

Subsec. (i)(8). Pub. L. 104–168, § 1206(b)(1), struck out par. (8) which read as follows:

“(8) Disclosure of returns filed under section 6050i.—The Secretary may, upon written request, disclose returns filed under section 6050I to officers and employees of any Federal agency whose official duties require such disclosure for the administration of Federal criminal statutes not related to tax administration.”

Subsec. (l)(3)(C). Pub. L. 104–134, § 31001(i)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the term ‘included Federal loan program’ means any program—

“(i) under which the United States or a Federal agency makes, guarantees, or insures loans, and

“(ii) with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of this paragraph to such program will substantially prevent or reduce future delinquencies under such program.”

Subsec. (l)(6)(B). Pub. L. 104–193, § 316(g)(4)(A), added subpar. (B). Former subpar. (B) redesignated (C).

Subsec. (l)(6)(C). Pub. L. 104–193, § 316(g)(4)(B)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The Secretary shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.”

Pub. L. 104–193, § 316(g)(4)(A), redesignated subpar. (B) as (C).

Subsec. (l)(7)(D)(i). Pub. L. 104–193, § 110(l)(2), formerly § 110(l)(3), as renumbered by Pub. L. 105–33, § 5514(a)(2), substituted “a State program funded” for “aid to families with dependent children provided under a State plan approved”.

Subsec. (l)(10). Pub. L. 104–193, § 110(l)(4)(A), which directed substitution of “(c), (d), or (e)” for “(c) or (d)” wherever appearing, was repealed by Pub. L. 105–33, § 5514(a)(1).

Subsec. (l)(10)(A). Pub. L. 104–134, § 31001(g)(2), inserted “and to officers and employees of the Department of the Treasury in connection with such reduction” after “6402” in introductory provisions.

Subsec. (l)(10)(B). Pub. L. 104–193, § 110(l)(4)(B), which directed insertion, at end, of “Any return information disclosed with respect to section 6402(e) shall only be disclosed to officers and employees of the State agency requesting such information.”, was repealed by Pub. L. 105–33, § 5514(a)(1).

Subsec. (l)(15). Pub. L. 104–168, § 1206(a), added par. (15).

Subsec. (p)(3)(A). Pub. L. 104–168, § 1206(b)(2), substituted “or (7)(A)(ii)” for “(7)(A)(ii), or (8)” and “(14), or (15)” for “or (14)”.

Subsec. (p)(4). Pub. L. 104–193, § 316(g)(4)(B)(iii), substituted “paragraph (6)(A) or (12)(B) of subsection (l)” for “subsection (l)(12)(B)” in provisions following subpar. (F)(iii).

Pub. L. 104–193, § 110(l)(5), which directed substitution, in introductory provisions, of “(9), (10), or (12)” for “(9), or (12)” and “(5)” for “(5), (10)”, was repealed by Pub. L. 105–33, § 5514(a)(1).

Pub. L. 104–168, § 1206(b)(3)(B), which directed amendment of introductory provisions of par. (4) by substituting “(i)(3)(B)(i),” for “(i)(3)(B)(i), or (8)”, was executed by making the substitution for “(i)(3)(B)(i) or (8)” to reflect the probable intent of Congress.

Pub. L. 104–168, § 1206(b)(3)(A), (C), substituted “or (5)” for “(5), or (8)” and “(9), (12), or (15)” for “(9), or (12)” in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 104–168, § 1206(b)(4), substituted “or (5)” for “(5), or (8)” and “(14), or (15)” for “or (14)”.

1994—Subsec. (l)(5). Pub. L. 103–296, § 311(b), substituted “for the purpose of—” for “for the purpose of”, inserted subpar. (A) designation, substituted “program; or” for “program.”, and added subpar. (B).

Pub. L. 103–296, § 108(h)(6), substituted “Social Security Administration” for “Department of Health and Human Services” in heading and “Commissioner of Social Security” for “Secretary of Health and Human Services” in text.

1993—Subsec. (d)(4). Pub. L. 103–66, § 13444(a), added par. (4).

Subsec. (l)(7). Pub. L. 103–66, § 13403(b), inserted “, or certain housing assistance programs” after “Code” in heading.

Subsec. (l)(7)(D). Pub. L. 103–66, §§ 13401(a), 13403(a)(4), in closing provisions, substituted “September 30, 1998” for “September 30, 1997” in second sentence and inserted at end “Clause (ix) shall not apply after September 30, 1998.”

Subsec. (l)(7)(D)(ix). Pub. L. 103–66, § 13403(a)(1)–(3), added cl. (ix).

Subsec. (l)(12)(B)(i). Pub. L. 103–66, § 13561(a)(2)(A), inserted “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “section 3401(a))”.

Subsec. (l)(12)(B)(ii). Pub. L. 103–66, § 13561(a)(2)(B), inserted “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “wages”.

Subsec. (l)(12)(E)(ii). Pub. L. 103–66, § 13561(e)(2)(B), amended heading and text of cl. (ii) generally. Prior to amendment, text read as follows: “The term ‘group health plan’ means—

“(I) any group health plan (as defined in section 5000(b)(1)), and

“(II) any large group health plan (as defined in section 5000(b)(2)).”

Subsec. (l)(12)(F)(i). Pub. L. 103–66, § 13561(a)(2)(C)(i), substituted “1998” for “1995”.

Subsec. (l)(12)(F)(ii)(I). Pub. L. 103–66, § 13561(a)(2)(C)(ii), substituted “1997” for “1994”.

Subsec. (l)(12)(F)(ii)(II). Pub. L. 103–66, § 13561(a)(2)(C)(iii), substituted “1998” for “1995”.

Subsec. (l)(13). Pub. L. 103–66, § 13402(a), added par. (13).

Subsec. (l)(14). Pub. L. 103–182, § 522(a), added par. (14).

Subsec. (m)(4). Pub. L. 103–66, § 13402(b)(1), amended par. heading generally, substituting “Individuals who owe an overpayment of Federal Pell grants or who have defaulted on student loans administered by the Department of Education” for “Individuals who have defaulted on student loans administered by the Department of Education”.

Subsec. (m)(4)(A). Pub. L. 103–66, § 13402(b)(1), amended heading and text subpar. (A) generally. Prior to amendment, text read as follows: “Upon written request by the Secretary of Education, the Secretary may disclose the mailing address of any taxpayer who has defaulted on a loan—

“(i) made under part B or E of title IV of the Higher Education Act of 1965, or

“(ii) made pursuant to section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 to a student at an institution of higher education,

for use only by officers, employees, or agents of the Department of Education for purposes of locating such taxpayer for purposes of collecting such loan.”

Subsec. (m)(4)(B)(i). Pub. L. 103–66, § 13402(b)(2)(A), substituted “under part B or D” for “under part B”.

Subsec. (m)(4)(B)(ii). Pub. L. 103–66, § 13402(b)(2)(B), substituted “under subpart 1 of part A, or part D or E, of title IV” for “under part E of title IV”.

Subsec. (p)(3)(A). Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)”.

Pub. L. 103–66, § 13402(b)(3)(A), substituted “(11), (12), or (13), (m)” for “(11), or (12), (m)”.

Subsec. (p)(4). Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)” in introductory provisions.

Pub. L. 103–66, § 13402(b)(3)(B)(i), substituted “(10), (11), or (13),” for “(10), or (11),” in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)”.

Pub. L. 103–66, § 13402(b)(3)(B)(ii), substituted “(11), (12), or (13),” for “(11), or (12),”.

1992—Subsec. (l)(7)(D). Pub. L. 102–568, § 602(b)(1), substituted “September 30, 1997” for “September 30, 1992” in concluding provisions.

Subsec. (l)(7)(D)(viii)(II), (III). Pub. L. 102–568, § 602(b)(2), substituted “1315” for “415” in subcl. (II) and “sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)” for “section 610(a)(1)(I), 610(a)(2), 610(b), and 612(a)(2)(B)” in subcl. (III).

1990—Subsec. (e)(1)(A)(iv). Pub. L. 101–508, § 11101(d)(6), which directed the substitution of “section 1(g)” for “section 1(j)”, could not be executed because “section 1(j)” did not appear in text after amendment by Pub. L. 100–647, § 1014(e)(4). See 1988 Amendment note below.

Subsec. (k)(7). Pub. L. 101–508, § 11212(b)(3), added par. (7).

Subsec. (l)(7). Pub. L. 101–508, § 8051(a), substituted “, the Food Stamp Act of 1977, or title 38, United States Code” for “or the Food Stamp Act of 1977” in heading and added cl. (viii) and concluding provisions at end of subpar. (D).

Subsec. (l)(12)(F). Pub. L. 101–508, § 4203(a)(2), substituted “September 30, 1995” for “September 30, 1991” in cl. (i), “1994” for “1990” in cl. (ii)(I), and “1995” for “1991” in cl. (ii)(II).

Subsec. (m)(7). Pub. L. 101–508, § 5111(b)(1), added par. (7).

Subsec. (n). Pub. L. 101–508, § 11313(a), substituted “the programming” for “and the programming” and inserted “and the providing of other services,”.

Subsec. (p)(4). Pub. L. 101–508, § 5111(b)(2), which directed the substitution of “paragraph (2), (4), (6), or (7) of subsection (m)” for “subsection (m)(2), (4), or (6)” in the provisions of par. (4) “following subparagraph (f)(iii)”, was executed by making the substitution in the provisions following subpar. (F)(iii), to reflect the probable intent of Congress.

1989—Subsec. (a)(3). Pub. L. 101–239, § 6202(a)(1)(B)(i), inserted “(l)(12),” after “subsection (e)(1)(D)(iii),”.

Subsec. (d)(1). Pub. L. 101–239, § 7841(d)(1), struck out “45,” after “32, 44,”.

Subsec. (l)(12). Pub. L. 101–239, § 6202(a)(1)(A), added par. (12).

Subsec. (p)(3)(A). Pub. L. 101–239, § 6202(a)(1)(B)(ii), substituted “(11), or (12)” for “or (11)”.

Subsec. (p)(4). Pub. L. 101–239, § 6202(a)(1)(B)(v), inserted “or which receives any information under subsection (l)(12)(B) and which discloses any such information to any agent” after “address to any agency” in penultimate sentence.

Pub. L. 101–239, § 6202(a)(1)(B)(iii), substituted “(9), or (12) shall” for “or (9) shall” in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 101–239, § 6202(a)(1)(B)(iv), substituted “(11), or (12)” for “or (11)”.

1988—Subsec. (b)(5)(A). Pub. L. 100–647, § 1012(bb)(3)(B), substituted “and the Commonwealth of the Northern Mariana Islands” for “the Commonwealth of the Northern Mariana Islands, the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau”.

Subsec. (b)(5)(B)(i). Pub. L. 100–647, § 6251, substituted “250,000” for “2,000,000”.

Subsec. (d). Pub. L. 100–690, § 7602(d)(2), amended subsec. (d) heading generally, inserting “and State and local law enforcement agencies” after “officials”.

Subsec. (d)(3). Pub. L. 100–690, § 7602(c), added par. (3).

Subsec. (e)(1)(A)(iv). Pub. L. 100–647, § 1014(e)(4), substituted “section 1(i) or 59(j)” for “section 1(j)”.

Subsec. (i)(8). Pub. L. 100–690, § 7601(b)(1), added par. (8).

Subsec. (k)(4). Pub. L. 100–647, § 1012(bb)(3)(A), substituted “or other convention or bilateral agreement” and “such convention or bilateral agreement” for “or other convention” and “such convention”, respectively.

Subsec. (l)(10). Pub. L. 100–485, § 701(b)(1), amended par. (10) generally. Prior to amendment, par. (10) read as follows:

“(A) Return information from internal revenue service.—The Secretary may, upon receiving a written request, disclose to officers and employees of an agency seeking a reduction under section 6402(c) or 6402(d)—

“(i) the fact that a reduction has been made or has not been made under such subsection with respect to any person;

“(ii) the amount of such reduction; and

“(iii) taxpayer identifying information of the person against whom a reduction was made or not made.

“(B) Restriction on use of disclosed information.—Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records or in the defense of any litigation or administrative procedure ensuing from reduction made under section 6402(c) or section 6402(d).”

Subsec. (l)(11), (12). Pub. L. 100–485, § 701(b)(2)(A), redesignated former par. (12) as (11) and struck out former par. (11) which related to disclosure of certain information to State agencies seeking a reduction under section 6402(c) and restricted use of that information.

Subsec. (m)(6). Pub. L. 100–647, § 8008(c)(1), added par. (6).

Subsec. (p)(3)(A). Pub. L. 100–690, § 7601(b)(2)(A), substituted “, (7)(A)(ii), or (8)” for “or (7)(A)(ii)”.

Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.

Subsec. (p)(4). Pub. L. 100–690, § 7601(b)(2)(B), in introductory provisions substituted “(5), or (8)” for “or (5)” and “(i)(3)(B)(i) or (8)” for “(i)(3)(B)(i),”.

Pub. L. 100–647, § 8008(c)(2)(A)(ii), (iii), in concluding provisions substituted “(m)(2), (4), or (6)” for “(m)(2) or (4)” and inserted at end “For purposes of applying this paragraph in any case to which subsection (m)(6) applies, the term ‘return information’ includes related blood donor records (as defined in section 1141(h)(2) of the Social Security Act).”

Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)” in introductory provisions.

Subsec. (p)(4)(F)(i). Pub. L. 100–647, § 8008(c)(2)(A)(i)(I), substituted “manner,” for “manner; and”.

Subsec. (p)(4)(F)(ii). Pub. L. 100–690, § 7601(b)(2)(C), substituted “(5), or (8)” for “or (5)”.

Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.

Subsec. (p)(4)(F)(iii). Pub. L. 100–647, § 8008(c)(2)(A)(i), added cl. (iii).

1986—Subsec. (b)(5). Pub. L. 99–514, § 1568(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “The term ‘State’ means any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.”

Subsec. (b)(10). Pub. L. 99–514, § 1568(a)(2), added par. (10).

Subsec. (e)(1)(A)(iv). Pub. L. 99–514, § 1411(b), added cl. (iv).

Subsec. (l)(7)(D)(v). Pub. L. 99–514, § 1899A(53), substituted “this title” for “this Code”.

Subsec. (l)(12). Pub. L. 99–335, § 310(a), added par. (12).

Subsec. (p)(3)(A). Pub. L. 99–335, § 310(b)(1), substituted “(10), (11), or (12)” for “(10), or (11)”.

Subsec. (p)(4). Pub. L. 99–335, § 310(b)(2), substituted “(10), (11), or (12)” for “(10), or (11)” in provisions preceding subpar. (A) and in subpar. (F)(ii).

Subsec. (p)(5). Pub. L. 99–386 substituted “year” for “quarter”.

1985—Subsec. (m)(4). Pub. L. 99–92, § 8(h)(1), inserted “administered by the Department of Education” in heading.

Subsec. (m)(5). Pub. L. 99–92, § 8(h)(2), added par. (5).

1984—Subsec. (a)(2). Pub. L. 98–369, § 2651(k)(2), substituted “, any local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D)” for “or of any local child support enforcement agency”.

Subsec. (d)(1). Pub. L. 98–369, § 449(a), substituted “44, 45, 51” for “44, 51”.

Subsec. (l)(5). Pub. L. 98–369, § 2663(j)(5)(E), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in heading and text.

Subsec. (l)(6)(A)(i). Pub. L. 98–378, § 19(b)(1), inserted “social security account number (or numbers, if the individual involved has more than one such number),”.

Subsec. (l)(7). Pub. L. 98–369, § 2651(k)(1), substituted provisions relating to information disclosure to Federal, State and local agencies administering programs under the Social Security Act or the Food Stamp Act of 1977 for former provisions which related to information disclosure by the Social Security Administration to the Department of Agriculture and State food stamp agencies.

Pub. L. 98–369, § 453(b)(5), amended directory language of Pub. L. 96–249, § 127(a)(1). See 1980 Amendment note below.

Subsec. (l)(8). Pub. L. 98–369, § 453(b)(6), directed that the par. (7) added by Pub. L. 96–265 be redesignated as par. (8). See 1980 Amendment note below.

Subsec. (l)(8)(A). Pub. L. 98–378, § 19(b)(2), substituted “social security account numbers, net earnings” for “net earnings”.

Subsec. (l)(9). Pub. L. 98–369, § 453(a), added par. (9).

Subsec. (l)(10). Pub. L. 98–369, § 2653(b)(3)(A), added par. (10).

Subsec. (l)(11). Pub. L. 98–378, § 21(f)(1), added par. (11).

Subsec. (p)(3)(A). Pub. L. 98–378, § 21(f)(2), substituted “(10), or (11)” for “or (10)”.

Pub. L. 98–369, § 2653(b)(3)(B)(i), substituted “(9), or (10)” for “or (9)”.

Pub. L. 98–369, § 453(b)(1), which directed that “(5), (7), (8), or (9)” be substituted for “(5), or (7)”, was executed by substituting “(5), (7), (8), or (9)” for “(5), (7), or (8)” to reflect the probable intent of Congress.

Subsec. (p)(4). Pub. L. 98–378, § 21(f)(3), substituted “(10), or (11)” for “or (10)” in provisions preceding subpar. (A).

Pub. L. 98–369, § 2653(b)(3)(B)(ii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)” in provisions preceding subpar. (A).

Pub. L. 98–369, § 453(b)(2), which directed that “(7), (8), or (9)” be substituted for “or (7)” in provisions preceding subpar. (A), was executed by substituting “(7), (8), or (9)” for “(7), or (8)” to reflect the probable intent of Congress.

Subsec. (p)(4)(F)(i). Pub. L. 98–369, § 453(b)(3), which directed that “(l)(6), (7), (8), or (9)” be substituted for “(l)(6) or (7)”, was executed by substituting “(l)(6), (7), (8), or (9)” for “(l)(6), (7), or (8)” to reflect the probable intent of Congress.

Subsec. (p)(4)(F)(ii). Pub. L. 98–378, § 21(f)(4), substituted “(10), or (11)” for “or (10)”.

Pub. L. 98–369, § 2653(b)(3)(B)(iii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)”.

1983—Subsec. (h)(6). Pub. L. 98–21, § 121(c)(3)(A), added par. (6).

Subsec. (m)(2). Pub. L. 97–452 substituted “sections 3711, 3717, and 3718 of title 31” for “section 3 of the Federal Claims Collection Act of 1966 (31 U.S.C. 952)”, wherever appearing.

Subsec. (p)(4). Pub. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),” in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),”.

1982—Subsec. (a)(3). Pub. L. 97–365, § 8(c)(1), substituted “paragraph (2) or (4)(B) of subsection (m)” for “subsection (m)(4)(B)”.

Subsec. (i)(1) to (5). Pub. L. 97–248, § 356(a), added pars. (1) to (5). Former pars. (1) to (5) were struck out.

Subsec. (i)(6). Pub. L. 97–248, § 356(a), added par. (6). Former par. (6) redesignated (7).

Subsec. (i)(7). Pub. L. 97–258, § 3(f)(4), substituted “section 713 of title 31, United States Code” for “section 117 of the Budget and Accounting Procedures Act of 1950 (31 U.S.C. 67)” in subpar. (A)(i). Notwithstanding the directory language that amendment be made to subsec. (i)(6), the amendment was executed to subsec. (i)(7) to reflect the probable intent of Congress and the intervening redesignation of subsec. (i)(6) as (i)(7) by Pub. L. 97–248.

Pub. L. 97–248, §§ 356(a), 358(a), (b), redesignated former par. (6) as (7) and, in par. (7) as so redesignated, substituted “subparagraph (C)” for “subparagraph (B)” in subpar. (A), added subpar. (B), redesignated former subpar. (B) as (C), and in subpar. (C) as so redesignated substituted “subparagraph (A) or (B)” for “subparagraph (A)”.

Subsec. (l)(3). Pub. L. 97–365, § 7(a), substituted provisions relating to the disclosure to heads of Federal agencies administering Federal loan programs whether or not an applicant for a loan under such program has a tax delinquent account, for provisions which related to disclosure of returns and return information to Privacy Protection Study Commission.

Subsec. (l)(4)(A)(ii). Pub. L. 97–258, § 3(f)(5), substituted “section 330 of title 31, United States Code” for “section 3 of the Act of July 7, 1884 (23 Stat. 258; 31 U.S.C. 1026)”.

Subsec. (m)(2). Pub. L. 97–365, § 8(a), designated existing provisions as subpar. (A), inserted reference to exception provided by subpar. (B) and substituted “disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer” for “disclose the mailing address of a taxpayer to officers and employees of an agency personally and directly engaged in, and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result in such a proceeding)”, and added subpar. (B).

Pub. L. 97–258, § 3(f)(6), substituted “section 3711 of title 31, United States Code” for “section 3 of the Federal Claims Collection Act of 1966”.

Subsec. (p)(3)(A). Pub. L. 97–248, § 356(b)(1)(A), substituted “(7)(A)(ii)” for “(6)(A)(ii)”.

Subsec. (p)(3)(C)(i). Pub. L. 97–365, § 7(b)(1), substituted “(l)(6)” for “(l)(3) or (6)”.

Pub. L. 97–248, § 356(b)(1)(B), inserted “, (i)(3)(B)(i),” after “described in subsection (d)”.

Subsec. (p)(3)(C)(i)(II). Pub. L. 97–248, § 356(b)(1)(C), inserted “or otherwise” after “such requests”.

Subsec. (p)(4). Pub. L. 97–365, § 7(b)(2), substituted “(l)(1), (2), (3),” for “(l)(1), (2),” and “(l)(6),” for “(l)(3), (6),” in introductory provisions, and in subpar. (F)(ii) substituted “(l)(1), (2), (3), or (5), or (o)(1),” for “(l)(1), (2), or (5), or (o)(1), the commission described in subsection (l)(3)”.

Pub. L. 97–365, § 8(b), inserted last sentence providing that in the case of any agency which receives any mailing address under subsection (m)(2) or (4) and which discloses any such mailing address to any agent, this paragraph shall apply to such agency and each such agent (except that, in the case of an agent, any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency).

Pub. L. 97–248, § 356(b)(1)(D), (E), substituted “(i)(1), (2), (3), or (5)” for “(i)(1), (2), or (5)” wherever appearing, and inserted “, (i)(3)(B)(i),” after “(d)” wherever appearing.

Subsec. (p)(6)(B)(i). Pub. L. 97–248, § 356(b)(1)(F), substituted “subsection (i)(7)(A)(ii)” for “subsection (i)(6)(A)(ii)”.

1981—Subsec. (b)(2). Pub. L. 97–34 inserted prohibition against disclosure of methods for selection of tax returns for audit.

1980—Subsec. (d). Pub. L. 96–598 designated existing provision as par. (1), inserted heading “In general” and in text substituted “to receive the returns” for “to receive the return”, and added par. (2).

Subsec. (e)(4). Pub. L. 96–589, § 3(c)(1), added par. (4). Former par. (4), relating to public inspection of returns of persons whose property was in the hands of a trustee in bankruptcy or receiver, was struck out.

Subsec. (e)(5). Pub. L. 96–589, § 3(c)(1), added par. (5). Former par. (5) redesignated (6).

Subsec. (e)(6). Pub. L. 96–589, § 3(c)(1), (2), redesignated former par. (5) as (6), and in par. (6) as so redesignated, inserted reference to par. (5). Former par. (6) redesignated (7).

Subsec. (e)(7). Pub. L. 96–589, § 3(c)(1), redesignated former par. (6) as (7).

Subsec. (l)(7). Pub. L. 96–249, § 127(a)(1), as amended by Pub. L. 96–611, § 11(a)(1), and Pub. L. 98–369, § 453(b)(5), added par. (7). Paragraph as originally enacted by Pub. L. 96–249 was designated subsec. (i)(7), but was redesignated subsec. (l)(7) through amendment by Pub. L. 96–611 and Pub. L. 98–369.

Subsec. (l)(8). Pub. L. 96–265, § 408(a)(1), as amended by Pub. L. 96–611, § 11(a)(2)(A), added par. (8). Paragraph as originally enacted by Pub. L. 96–265 was designated (7), but was redesignated (8) through the amendment by Pub. L. 96–611.

Subsec. (m)(4)(A). Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated existing provisions in part as cl. (i) and, as so designated, inserted reference to part B of title IV of the Higher Education Act of 1965, added cl. (ii), and provided that such disclosures were for use only by officers, employees, or agents of the Department of Education.

Subsec. (m)(4)(B). Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated existing provisions in part as cl. (ii), and added cl. (i).

Subsec. (p)(3)(A). Pub. L. 96–265, § 408(a)(2)(A), as amended by Pub. L. 96–611, § 11(a)(2)(B)(i), substituted “(l)(1), (4)(B), (5), (7), or (8)” for “(l)(1), (4)(B), (5), or (7)”. Section 408(a)(2)(A) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.

Pub. L. 96–249, § 127(a)(2)(A), substituted “(l)(1), (4)(B), (5), or (7)” for “(l)(1) or (4)(B) or (5)”.

Subsec. (p)(4). Pub. L. 96–265, § 408(a)(2)(B), as amended by Pub. L. 96–611, § 11(a)(2)(B)(ii), substituted “(l)(3), (6), (7), or (8)” for “(l)(3), (6), or (7)” in introductory provisions. Section 408(a)(2)(B) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.

Pub. L. 96–249, § 127(a)(2)(B), substituted “(l)(3), (6), or (7)” for “(l)(3) or (6)” in provisions preceding subpar. (A).

Subsec. (p)(4)(F)(i). Pub. L. 96–265, § 408(a)(2)(C), as amended by Pub. L. 96–611, § 11(a)(2)(B)(iii), substituted “(l)(6), (7), or (8)” for “(l)(6) or (7)”. Section 408(a)(2)(C) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.

Pub. L. 96–249, 127(a)(2)(C), substituted “(l)(6) or (7)” for “(l)(6)”.

1978—Subsec. (a)(3). Pub. L. 95–600, § 701(bb)(1)(B), inserted “, subsection (m)(4)(B),” after “subsection (e)(1)(D)(iii)”.

Subsec. (d). Pub. L. 95–600, § 701(bb)(2), inserted “31,” after “21, 23, 24,”.

Subsec. (h)(2). Pub. L. 95–600, § 503(a), substituted “In a matter involving tax administration, a” for “A”, “officers and employees” for “attorneys” after “open to inspection by or disclosure to”, inserted “any proceeding before a Federal grand jury or” after “for their use in”, and struck out “in a matter involving tax administration” after “or any Federal or State court”.

Subsec. (h)(2)(A). Pub. L. 95–600, § 503(b)(1), substituted “the proceeding” for “such proceeding” and inserted “or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of such civil liability in respect of any tax imposed under this title”.

Subsec. (h)(4)(A). Pub. L. 95–600, § 503(b)(2), substituted “the taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of such civil liability, in respect of any tax imposed under this title” for “if the taxpayer is a party to such proceeding”.

Subsec. (i)(2), (3). Pub. L. 95–600, § 701(bb)(3), (4), inserted provisions relating to name and address of taxpayer not being treated as return information.

Subsec. (k)(4). Pub. L. 95–600, § 701(bb)(5), struck out reference to income tax in heading and inserted provisions relating to gift and estate tax and exchange of tax information.

Subsec. (m). Pub. L. 95–600, § 701(bb)(1)(A), reenacted pars. (1) to (3) without change and added par. (4).

1977—Subsec. (m). Pub. L. 95–210 changed the statement in the existing provisions describing the Secretary’s authority by substituting provisions that the Secretary “may disclose” for provisions under which the Secretary was “authorized to disclose”, inserted headings at beginning of existing pars. (1) and (2), and added par. (3).

1976—Pub. L. 94–455 among other changes, substituted provisions treating income tax returns as public records and allowing inspection only under regulation approved by the President except in certain enumerated situations for provisions treating return information as confidential and not subject to disclosure except in limited situations and inserted provisions defining “return” and “return information” and provisions prohibiting tax information from being furnished by the Internal Revenue Service to another agency unless the other agency establishes procedures for safeguarding the information it receives.

Subsec. (g). Pub. L. 94–202 added subsec. (g) relating to disclosure of information to Secretary of Health, Education, and Welfare.

1974—Subsec. (g). Pub. L. 93–406 added subsec. (g) relating to disclosure of information with respect to deferred compensation plans.

1966—Pub. L. 89–713 substituted “disclosure of information as to persons filing income tax returns” for “lists of taxpayers” in section catchline and, in subsec. (f), substituted provisions authorizing the furnishing to an inquirer of the information as to whether or not a person has filed an income tax return in a designated internal revenue district for a particular taxable year for provisions directing the preparation of lists containing the name and post-office address of each person making an income tax return in an internal revenue district to be made available for public inspection in the office of the principal internal revenue officer for the internal revenue district in which the return was filed.

1965—Subsec. (a)(2). Pub. L. 89–44 substituted “B and C” for “B, C, and D”.

1964—Subsec. (a)(2). Pub. L. 88–563 inserted reference to chapter 41.

Change of Name

Words “magistrate judge” substituted for “magistrate” wherever appearing in subsec. (i) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

Effective Date of 2020 Amendment

Pub. L. 116–136, div. A, title III, § 3516(b), Mar. 27, 2020, 134 Stat. 407, provided that:

“The amendments made by this section [amending this section] shall apply as if included in the enactment of the FUTURE Act (Public Law 116–91).”

Effective Date of 2019 Amendment

Pub. L. 116–91, § 3(d), Dec. 19, 2019, 133 Stat. 1192, provided that:

“The amendments made by this section [amending this section] shall apply to disclosures after the date of the enactment of this Act [Dec. 19, 2019].”

Pub. L. 116–25, title I, § 1405(c)(1), July 1, 2019, 133 Stat. 1000, provided that:

“The amendments made by subsection (a) [amending this section and section 7213 of this title] shall apply to disclosures made after the date of the enactment of this Act [July 1, 2019].”

Pub. L. 116–25, title II, § 2004(c), July 1, 2019, 133 Stat. 1004, provided that:

“The amendments made by this section [amending this section] shall apply to disclosures made after December 31, 2022.”

Pub. L. 116–25, title II, § 2202(c), July 1, 2019, 133 Stat. 1012, provided that:

“The amendments made by this section [amending this section] shall apply to disclosures made after the date which is 180 days after the date of the enactment of this Act [July 1, 2019].”

Effective Date of 2016 Amendment

Pub. L. 114–184, § 2(c), June 30, 2016, 130 Stat. 537, provided that:

“The amendments made by this section [amending this section and section 7213 of this title] shall apply to disclosures made after the date of the enactment of this Act [June 30, 2016].”

Effective Date of 2015 Amendment

Pub. L. 114–113, div. Q, title IV, § 403(b), Dec. 18, 2015, 129 Stat. 3118, provided that:

“The amendment made by this section [amending this section] shall apply to disclosures made on or after the date of the enactment of this Act [Dec. 18, 2015].”

Pub. L. 114–94, div. C, title XXXII, § 32102(g)(3), Dec. 4, 2015, 129 Stat. 1736, provided that:

“The amendment made by subsection (d) [amending this section] shall apply to disclosures made after the date of the enactment of this Act [Dec. 4, 2015].”

Effective Date of 2013 Amendment

Pub. L. 112–240, title II, § 209(c), Jan. 2, 2013, 126 Stat. 2326, provided that:

“The amendments made by this section [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [Jan. 2, 2013].”

Effective Date of 2010 Amendment

Pub. L. 111–198, § 4(e), July 2, 2010, 124 Stat. 1357, provided that:

“The amendments made by this section [amending this section] shall apply to disclosures made after the date of the enactment of this Act [July 2, 2010].”

Effective Date of 2009 Amendment

Except as otherwise provided, amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 3 of Pub. L. 111–3, set out as an Effective Date note under section 1396 of Title 42, The Public Health and Welfare.

Pub. L. 111–3, title VII, § 702(f)(3), Feb. 4, 2009, 123 Stat. 111, provided that:

“The amendments made by this subsection [amending this section] shall apply on or after the date of the enactment of this Act [Feb 4, 2009].”

Effective Date of 2008 Amendment

Pub. L. 110–428, § 2(d), Oct. 15, 2008, 122 Stat. 4840, provided that:

“The amendments made by this section [amending this section and section 7803 of this title] shall apply to disclosures made after December 31, 2008.”

Pub. L. 110–343, div. C, title IV, § 402(c), Oct. 3, 2008, 122 Stat. 3876, provided that:

“The amendments made by this section [amending this section] shall apply to disclosures after the date of the enactment of this Act [Oct. 3, 2008].”

Amendment by Pub. L. 110–328 applicable to refunds payable under section 6402 of this title on or after Sept. 30, 2008, see section 3(e) of Pub. L. 110–328, set out as a note under section 3304 of this title.

Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.

Amendment by section 4002(b)(1)(B), (H), (2)(O) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.

Pub. L. 110–245, title I, § 108(c), June 17, 2008, 122 Stat. 1631, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to requests made after September 30, 2008.”

Effective Date of 2007 Amendment

Pub. L. 110–142, § 8(c)(2), Dec. 20, 2007, 121 Stat. 1807, provided that:

“The amendment made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Dec. 20, 2007].”

Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title I, § 122(a)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply to disclosures after December 31, 2006.”

Pub. L. 109–432, div. A, title I, § 122(b)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:

“The amendments made by paragraph (1) [amending this section] shall apply to disclosures after December 31, 2006.”

Pub. L. 109–432, div. A, title I, § 122(c)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply to requests made after December 31, 2006.”

Pub. L. 109–432, div. A, title IV, § 421(c), Dec. 20, 2006, 120 Stat. 2972, provided that:

“The amendments made by this section [amending this section] shall apply to disclosures made after December 31, 2006.”

Pub. L. 109–280, title XII, § 1224(c), Aug. 17, 2006, 120 Stat. 1093, provided that:

“The amendments made by this section [amending this section and sections 6104, 7213, 7213A, and 7431 of this title] shall take effect on the date of the enactment of this Act [Aug. 17, 2006] but shall not apply to requests made before such date.”

Effective Date of 2005 Amendment

Pub. L. 109–135, title III, § 305(a)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply to disclosures after December 31, 2005.”

Pub. L. 109–135, title III, § 305(b)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:

“The amendments made by paragraph (1) [amending this section] shall apply to disclosures after December 31, 2005.”

Pub. L. 109–135, title III, § 305(c)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:

“The amendment made by paragraph (1) [amending this section] shall apply to requests made after December 31, 2005.”

Pub. L. 109–135, title IV, § 406(b), Dec. 21, 2005, 119 Stat. 2634, provided that:

“The amendment made by this section [amending this section] shall take effect as if included in section 201 of the Victims of Terrorism Tax Relief Act of 2001 [Pub. L. 107–134].”

Effective Date of 2004 Amendments

Amendment by Pub. L. 108–357 applicable to disclosures of return or return information with respect to taxable years beginning after Dec. 31, 2004, see section 413(d)(2) of Pub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.

Pub. L. 108–311, title III, § 311(b), Oct. 4, 2004, 118 Stat. 1181, provided that:

“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 4, 2004].”

Pub. L. 108–311, title III, § 320(c), Oct. 4, 2004, 118 Stat. 1182, provided that:

“(1)
In general.—
The amendments made by subsection (a) [amending this section] shall apply to disclosures on or after the date of the enactment of this Act [Oct. 4, 2004].
“(2)
Subsection (b).—
The amendment made by subsection (b) [amending this section] shall take effect as if included in section 201 of the Victims of Terrorism Tax Relief Act of 2001 [Pub. L. 107–134].”

Effective Date of 2003 Amendment

Pub. L. 108–89, title II, § 201(b), Oct. 1, 2003, 117 Stat. 1132, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to requests made after September 30, 2003.”

Effective Date of 2002 Amendments

Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.

Pub. L. 107–147, title IV, § 416(c)(2), Mar. 9, 2002, 116 Stat. 55, provided that:

“The amendments made by this subsection [amending this section] shall take effect on the date of the enactment of this Act [Mar. 9, 2002].”

Pub. L. 107–134, title II, § 201(d), Jan. 23, 2002, 115 Stat. 2444, provided that:

“The amendments made by this section [amending this section and sections 6105 and 7213 of this title] shall apply to disclosures made on or after the date of the enactment of this Act [Jan. 23, 2002].”

Effective Date of 2000 Amendment

Amendment by section 1(a)(7) [title III, § 304(a)] of Pub. L. 106–554 effective Dec. 21, 2000, see section 1(a)(7) [title III, § 304(d)] of Pub. L. 106–554, set out as a note under section 6110 of this title.

Amendment by section 1(a)(7) [title III, § 313(c)] of Pub. L. 106–554 effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of Pub. L. 106–554, set out as a note under section 6015 of this title.

Effective Date of 1999 Amendment

Pub. L. 106–170, title V, § 521(a)(3), Dec. 17, 1999, 113 Stat. 1925, provided that:

“The amendments made by this subsection [amending this section and section 6110 of this title] shall take effect on the date of the enactment of this Act [Dec. 17, 1999].”

Effective Date of 1998 Amendments

Amendment by section 4002(a), (h) of Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title.

Pub. L. 105–277, div. J, title IV, § 4006(a)(3), Oct. 21, 1998, 112 Stat. 2681–912, provided that:

“The amendments made by this subsection [amending this section] shall apply to requests made on or after the date of the enactment of this Act [Oct. 21, 1998].”

Amendment by section 1101(b) of Pub. L. 105–206 effective July 22, 1998, see section 1101(d) of Pub. L. 105–206, set out as a note under section 7802 of this title.

Pub. L. 105–206, title III, § 3702(c), July 22, 1998, 112 Stat. 777, provided that:

“The amendments made by this section [amending this section] shall apply to requests made by the Archivist of the United States after the date of the enactment of this Act [July 22, 1998].”

Pub. L. 105–206, title III, § 3708(b), July 22, 1998, 112 Stat. 779, provided that:

“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Pub. L. 105–206, title III, § 3711(d), July 22, 1998, 112 Stat. 781, provided that:

“The amendments made by this section [amending this section and section 6402 of this title] (other than subsection (d)) shall apply to refunds payable under section 6402 of the Internal Revenue Code of 1986 after December 31, 1999.”

Pub. L. 105–206, title VI, § 6019(d), July 22, 1998, 112 Stat. 823, provided that:

“The amendments made by this section [amending this section and section 6104 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Amendment by section 6023(22) of Pub. L. 105–206 effective July 22, 1998, see section 6023(32) of Pub. L. 105–206, set out as a note under section 34 of this title.

Amendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Effective Date of 1997 Amendments

Pub. L. 105–34, title X, § 1023(b), Aug. 5, 1997, 111 Stat. 923, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].”

Pub. L. 105–34, title X, § 1026(c), Aug. 5, 1997, 111 Stat. 925, provided that:

“The amendments made by this section [amending this section and section 552a of Title 5, Government Organization and Employees] shall apply to levies issued after the date of the enactment of this Act [Aug. 5, 1997].”

Amendment by section 1201(b)(2) of Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 1201(c) of Pub. L. 105–34, set out as a note under section 59 of this title.

Pub. L. 105–34, title XII, § 1205(d), Aug. 5, 1997, 111 Stat. 998, provided that:

“The amendments made by this section [amending this section and sections 6311 and 7431 of this title] shall take effect on the day 9 months after the date of the enactment of this Act [Aug. 5, 1997].”

Pub. L. 105–34, title XII, § 1283(c), Aug. 5, 1997, 111 Stat. 1038, provided that:

“The amendments made by this section [amending this section] shall apply to judicial proceedings commenced after the date of the enactment of this Act [Aug. 5, 1997].”

Amendment by section 5514(a)(1), (2) of Pub. L. 105–33 effective as if included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. 104–193, at the time such section 110 became law, see section 5518(c) of Pub. L. 105–33, set out as a note under section 51 of this title.

Amendment by section 11024(b)(1)–(7) of Pub. L. 105–33 effective Oct. 1, 1997, except as otherwise provided in title XI of Pub. L. 105–33, see section 11721 of Pub. L. 105–33, set out as a note under section 4246 of Title 18, Crimes and Criminal Procedure.

Effective Date of 1996 Amendments

Amendment by section 110(l)(2), (4), (5) of Pub. L. 104–193 effective July 1, 1997, with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see section 116 of Pub. L. 104–193, as amended, set out as an Effective Date note under section 601 of Title 42, The Public Health and Welfare.

For effective date of amendment by section 316(g)(4) of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193, set out as a note under section 654 of Title 42.

Pub. L. 104–168, title IV, § 403(b), July 30, 1996, 110 Stat. 1460, provided that:

“The amendment made by this section [amending this section] shall apply to requests made after the date of the enactment of this Act [July 30, 1996].”

Pub. L. 104–168, title IX, § 902(b), July 30, 1996, 110 Stat. 1466, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 30, 1996].”

Pub. L. 104–168, title XII, § 1206(c), July 30, 1996, 110 Stat. 1473, provided that:

“The amendments made by this section [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [July 30, 1996].”

Effective Date of 1994 Amendment

Amendment by section 108(h)(6) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.

Pub. L. 103–296, title III, § 311(c), Aug. 15, 1994, 108 Stat. 1526, provided that:

“The amendments made by this section [amending this section and section 1306 of Title 42, The Public Health and Welfare] shall apply with respect to requests for information made after the date of the enactment of this Act [Aug. 15, 1994].”

Effective Date of 1993 Amendments

Pub. L. 103–182, title V, § 522(c)(1), Dec. 8, 1993, 107 Stat. 2161, which provided that the amendments made by section 522 of Pub. L. 103–182 took effect on the date the North American Free Trade Agreement entered into force with respect to the United States (Jan. 1, 1994), was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Pub. L. 103–66, title XIII, § 13401(b), Aug. 10, 1993, 107 Stat. 563, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Aug. 10, 1993].”

Pub. L. 103–66, title XIII, § 13402(c), Aug. 10, 1993, 107 Stat. 565, provided that:

“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 10, 1993].”

Pub. L. 103–66, title XIII, § 13403(c), Aug. 10, 1993, 107 Stat. 565, provided that:

“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 10, 1993].”

Pub. L. 103–66, title XIII, § 13444(b), Aug. 10, 1993, 107 Stat. 570, provided that:

“(1)
In general.—
Except as provided in paragraph (2), the amendment made by subsection (a) [amending this section] shall take effect on the date one year after the date of the enactment of this Act [Aug. 10, 1993].
“(2)
Special rule.—
The amendment made by subsection (a) shall take effect on the date 2 years after the date of the enactment of this Act in the case of any State if it is established to the satisfaction of the Secretary of the Treasury that—
“(A) under the law of such State as in effect on the date of the enactment of this Act, it is impossible for such State to enter into an agreement meeting the requirements of section 6103(d)(4)(B) of the Internal Revenue Code of 1986 (as added by subsection (a)), and
“(B) it is likely that such State will enter into such an agreement during the extension period under this paragraph.”

Effective Date of 1990 Amendment

Pub. L. 101–508, title IV, § 4203(d), Nov. 5, 1990, 104 Stat. 1388–108, as amended by Pub. L. 103–432, title I, § 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that:

“The amendments made [by] this section [amending this section and section 1395y of Title 42, The Public Health and Welfare] shall take effect on the date of the enactment of this Act [Nov. 5, 1990] and the amendment made by subsection (a)(2)(B) [amending this section] shall apply to requests made on or after such date.”

[Pub. L. 103–432, title I, § 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that the amendment made by that section to section 4203(d) of Pub. L. 101–508, set out above, is effective as if included in the enactment of Pub. L. 101–508.]

Amendment by section 11101(d)(6) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Pub. L. 101–508, set out as a note under section 1 of this title.

Amendment by section 11212(b)(3) of Pub. L. 101–508 effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as a note under section 4081 of this title.

Pub. L. 101–508, title XI, § 11313(b), Nov. 5, 1990, 104 Stat. 1388–455, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Nov. 5, 1990].”

Effective Date of 1989 Amendment

Pub. L. 101–239, title VI, § 6202(a)(1)(D), Dec. 19, 1989, 103 Stat. 2228, provided that:

“The amendments made by this paragraph [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [Dec. 19, 1989].”

Effective Date of 1988 Amendments

Pub. L. 100–690, title VII, § 7601(b)(3), Nov. 18, 1988, 102 Stat. 4504, as amended by Pub. L. 101–647, title XXXIII, § 3302(a), Nov. 29, 1990, 104 Stat. 4917, provided that:

“The amendments made by this subsection [amending this section] shall apply to requests made on or after the date of the enactment of this Act [Nov. 18, 1988], but disclosures may be made pursuant to such amendments only during the 4-year period beginning on such date.”

Pub. L. 100–690, title VII, § 7602(e), Nov. 18, 1988, 102 Stat. 4508, provided that:

“The amendments made by this section [enacting section 7624 of this title and amending this section and section 7809 of this title] shall apply to information first provided more than 90 days after the date of the enactment of this Act [Nov. 18, 1988].”

Pub. L. 100–647, title I, § 1012(bb)(3)(C), Nov. 10, 1988, 102 Stat. 3534, provided that:

“The amendments made by this paragraph [amending this section] shall take effect on the date of the enactment of the Tax Reform Act of 1986 [Oct. 22, 1986].”

Amendment by section 1014(e)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Pub. L. 100–485, title VII, § 701(b)(3), Oct. 13, 1988, 102 Stat. 2426, provided that:

“(A)
In general.—
The amendments made by this subsection [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [Oct. 13, 1988].
“(B)
Special rule.—
Nothing in section 2653(c) of the Deficit Reduction Act of 1984 [Pub. L. 98–369, 26 U.S.C. 6402 note] shall be construed to limit the application of paragraph (10) of section 6103(l) of the Internal Revenue Code of 1986 (as amended by this subsection).”

Effective Date of 1986 Amendment

Amendment by section 1411(b) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1411(c) of Pub. L. 99–514, set out as a note under section 1 of this title.

Pub. L. 99–514, title XV, § 1568(b), Oct. 22, 1986, 100 Stat. 2764, provided that:

“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Oct. 22, 1986].”

Effective Date of 1985 Amendment

Amendment by Pub. L. 99–92 effective Oct. 1, 1985, see section 10(a) of Pub. L. 99–92, set out as a note under section 296k of Title 42, The Public Health and Welfare.

Effective Date of 1984 Amendments

Pub. L. 98–378, § 21(g), Aug. 16, 1984, 98 Stat. 1326, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The amendments made by this section [amending this section, sections 6402 and 7213 of this title, and sections 654 and 664 of Title 42, The Public Health and Welfare] shall apply with respect to refunds payable under section 6402 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after December 31, 1985.”

Pub. L. 98–369, div. A, title IV, § 449(b), July 18, 1984, 98 Stat. 818, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”

Amendment by section 453(a)–(b)(3), (6) of Pub. L. 98–369 effective on first day of first calendar month which begins more than 90 days after July 18, 1984, see section 456(a) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.

Amendment by section 2651(k) of Pub. L. 98–369 effective July 18, 1984, see section 2651(l)(1) of Pub. L. 98–369, set out as an Effective Date note under section 1320b–7 of Title 42, The Public Health and Welfare.

Amendment by section 2653(b)(3) of Pub. L. 98–369 applicable to refunds payable under section 6402 of this title after Dec. 31, 1985, see section 2653(c) of Pub. L. 98–369, as amended, set out as a note under section 6402 of this title.

Amendment by section 2663(j)(5)(E) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42, The Public Health and Welfare.

Effective Date of 1983 Amendment

Amendment by Pub. L. 98–21 applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 121(g) of Pub. L. 98–21, set out as an Effective Date note under section 86 of this title.

Effective Date of 1982 Amendments

Pub. L. 97–365, § 7(c), Oct. 25, 1982, 96 Stat. 1753, provided that:

“The amendments made by this section [amending this section] shall apply in the case of loan applications made after September 30, 1982.”

Pub. L. 97–365, § 8(d), Oct. 25, 1982, 96 Stat. 1754, provided that:

“The amendments made by this section [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [Oct. 25, 1982].”

Pub. L. 97–248, title III, § 356(c), Sept. 3, 1982, 96 Stat. 645, provided that:

“The amendments made by this section [amending this section and section 7213 of this title] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”

Pub. L. 97–248, title III, § 358(c), Sept. 3, 1982, 96 Stat. 648, provided that:

“The amendments made by this section [amending this section] shall take effect on the day after the date of the enactment of this Act [Sept. 3, 1982].”

Effective Date of 1981 Amendment

Pub. L. 97–34, title VII, § 701(b), Aug. 13, 1981, 95 Stat. 340, provided that:

“The amendment made by subsection (a) [amending this section] shall apply to disclosures after July 19, 1981.”

Effective Date of 1980 Amendments

Pub. L. 96–611, § 11(a)(3), Dec. 28, 1980, 94 Stat. 3574, provided that:

“The amendment made by paragraph (1) [amending section 127(a)(1) of Pub. L. 96–249, which amended this section] shall take effect on May 26, 1980 and the amendments made by paragraph (2) [amending section 408(a)(1), (2) of Pub. L. 96–265, which amended this section and section 7213 of this title] shall take effect on June 9, 1980.”

Pub. L. 96–598, § 3(b), Dec. 24, 1980, 94 Stat. 3488, provided that:

“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Dec. 24, 1980].”

Amendment by Pub. L. 96–589 applicable to bankruptcy cases commencing more than 90 days after Dec. 24, 1980, see section 7(b) of Pub. L. 96–589, set out as a note under section 108 of this title.

Pub. L. 96–499, title III, § 302(c), Dec. 5, 1980, 94 Stat. 2604, provided that:

“The amendments made by subsections (a) and (b) of this section [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [Dec. 5, 1980].”

Pub. L. 96–265, title IV, § 408(a)(3), June 9, 1980, 94 Stat. 468, provided that:

“The amendments made by this subsection [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [June 9, 1980].”

Pub. L. 96–249, title I, § 127(a)(3), May 26, 1980, 94 Stat. 366, provided that:

“The amendments made by this subsection [amending this section and section 7213 of this title] shall take effect on the date of the enactment of this Act [May 26, 1980].”

Effective Date of 1978 Amendment

Pub. L. 95–600, title VII, § 701(bb)(8), Nov. 6, 1978, 92 Stat. 2923, provided that:

“(A) Except as provided in subparagraph (B), the amendments made by this subsection [amending this section and sections 7213 and 7217 of this title] shall take effect January 1, 1977.
“(B) The amendments made by paragraph (7) [amending section 7217 of this title] shall apply with respect to disclosures made after the date of the enactment of this Act [Nov. 6, 1978].”

Effective Date of 1976 Amendment

Pub. L. 94–455, title XII, § 1202(i), Oct. 4, 1976, 90 Stat. 1688, provided that:

“The amendments made by this section [enacting section 7217 of this title, amending this section and sections 4102, 4924, 6108, 6323, 7213, 7513, 7809, and 7852 of this title, and repealing sections 6106 and 7515 of this title] take effect January 1, 1977.”

Effective Date of 1974 Amendment

Pub. L. 93–406, title II, § 1022(h), Sept. 2, 1974, 88 Stat. 941, provided that the amendment made by that section is effective Sept. 2, 1974.

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–713 effective Nov. 2, 1966, see section 6 of Pub. L. 89–713, set out as a note under section 6091 of this title.

Effective Date of 1965 Amendment

Pub. L. 89–44, title VII, § 701(e), June 21, 1965, 79 Stat. 157, provided that:

“Each amendment made by title VI [repealing section 7275 of this title and amending this section and sections 6415, 6416, 6802, 6806, 6808, 7012, 7272, and 7326 of this title], to the extent that it relates to any tax provision changed by this Act shall take effect in a manner consistent with the effective date for such changed tax provision.”

Regulations

Pub. L. 106–170, title V, § 521(c), Dec. 17, 1999, 113 Stat. 1927, provided that:

“The Secretary of the Treasury or the Secretary’s delegate shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of section 6103(b)(2)(C), and the last sentence of section 6110(b)(1), of the Internal Revenue Code of 1986, as added by this section.”

Pub. L. 105–33, title XI, § 11024(c), Aug. 5, 1997, 111 Stat. 722, provided that:

“The Secretary may issue regulations governing the confidentiality of the information obtained pursuant to subsection (a) [111 Stat. 721] and the provisions of law amended by subsection (b) [amending this section and section 7213 of this title].”

Pub. L. 103–182, title V, § 522(c)(2), Dec. 8, 1993, 107 Stat. 2161, which required temporary regulations to carry out subsec. (l)(14) of this section to be issued no later than 90 days after Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Construction of 2002 Amendment

Nothing in amendment by Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a Construction note under section 35 of this title.

Transfer of Functions

For transfer of the functions, personnel, assets, and obligations of the United States Secret Service, including the functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 381, 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.

For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.

Requirement To Designate the Inspector General of the Department of Education as an Authorized Person

Pub. L. 116–91, § 3(e), Dec. 19, 2019, 133 Stat. 1192, provided that:

“The Secretary of Education shall authorize and designate the Inspector General of the Department of Education as an authorized person under subparagraph (E)(ii) of section 6103(l)(13) of the Internal Revenue Code of 1986 for purposes of subparagraphs (A), (B), and (C) of such section.”

Report to Treasury

Pub. L. 116–91, § 3(f), Dec. 19, 2019, 133 Stat. 1192, provided that:

“The Secretary of Education shall annually submit a written report to the Secretary of the Treasury—
“(1) regarding redisclosures of return information under subparagraph (D)(iii) of section 6103(l)(13) of the Internal Revenue Code of 1986, including the number of such redisclosures; and
“(2) regarding any unauthorized use, access, or disclosure of return information disclosed under such section.”

Report to Congress

Pub. L. 116–91, § 3(g), Dec. 19, 2019, 133 Stat. 1192, provided that:

“The Secretary of the Treasury (or the Secretary’s designee) shall annually submit a written report to Congress regarding disclosures under section 6103(l)(13) of the Internal Revenue Code of 1986, including information provided to the Secretary under subsection (f).”

Disclosure of Taxpayer Information for Third-Party Income Verification

Pub. L. 116–25, title II, § 2201, July 1, 2019, 133 Stat. 1011, provided that:

“(a)
In General.—
Not later than 1 year after the close of the 2-year period described in subsection (d)(1), the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the ‘Secretary’) shall implement a program to ensure that any qualified disclosure—
“(1) is fully automated and accomplished through the internet; and
“(2) is accomplished in as close to real-time as is practicable.
“(b)
Qualified Disclosure.—
For purposes of this section, the term ‘qualified disclosure’ means a disclosure under section 6103(c) of the Internal Revenue Code of 1986 of returns or return information by the Secretary to a person seeking to verify the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application.
“(c)
Application of Security Standards.—
The Secretary shall ensure that the program described in subsection (a) complies with applicable security standards and guidelines.
“(d)
User Fee.—
“(1)
In general.—
During the 2-year period beginning on the first day of the sixth calendar month beginning after the date of the enactment of this Act [July 1, 2019], the Secretary shall assess and collect a fee for qualified disclosures (in addition to any other fee assessed and collected for such disclosures) at such rates as the Secretary determines are sufficient to cover the costs related to implementing the program described in subsection (a), including the costs of any necessary infrastructure or technology.
“(2)
Deposit of collections.—
Amounts received from fees assessed and collected under paragraph (1) shall be deposited in, and credited to, an account solely for the purpose of carrying out the activities described in subsection (a). Such amounts shall be available to carry out such activities without need of further appropriation and without fiscal year limitation.”

Annual Report Regarding Advance Pricing Agreements

Pub. L. 106–170, title V, § 521(b), Dec. 17, 1999, 113 Stat. 1925, provided that:

“(1)
In general.—
Not later than 90 days after the end of each calendar year, the Secretary of the Treasury shall prepare and publish a report regarding advance pricing agreements.
“(2)
Contents of report.—
The report shall include the following for the calendar year to which such report relates:
“(A) Information about the structure, composition, and operation of the advance pricing agreement program office.
“(B) A copy of each model advance pricing agreement.
“(C)
The number of—
“(i) applications filed during such calendar year for advance pricing agreements;
“(ii) advance pricing agreements executed cumulatively to date and during such calendar year;
“(iii) renewals of advance pricing agreements issued;
“(iv) pending requests for advance pricing agreements;
“(v) pending renewals of advance pricing agreements;
“(vi) for each of the items in clauses (ii) through (v), the number that are unilateral, bilateral, and multilateral, respectively;
“(vii) advance pricing agreements revoked or canceled, and the number of withdrawals from the advance pricing agreement program; and
“(viii) advance pricing agreements finalized or renewed by industry.
“(D)
General descriptions of—
“(i) the nature of the relationships between the related organizations, trades, or businesses covered by advance pricing agreements;
“(ii) the covered transactions and the business functions performed and risks assumed by such organizations, trades, or businesses;
“(iii) the related organizations, trades, or businesses whose prices or results are tested to determine compliance with transfer pricing methodologies prescribed in advance pricing agreements;
“(iv) methodologies used to evaluate tested parties and transactions and the circumstances leading to the use of those methodologies;
“(v) critical assumptions made and sources of comparables used;
“(vi) comparable selection criteria and the rationale used in determining such criteria;
“(vii) the nature of adjustments to comparables or tested parties;
“(viii) the nature of any ranges agreed to, including information regarding when no range was used and why, when interquartile ranges were used, and when there was a statistical narrowing of the comparables;
“(ix) adjustment mechanisms provided to rectify results that fall outside of the agreed upon advance pricing agreement range;
“(x) the various term lengths for advance pricing agreements, including rollback years, and the number of advance pricing agreements with each such term length;
“(xi) the nature of documentation required; and
“(xii) approaches for sharing of currency or other risks.
“(E) Statistics regarding the amount of time taken to complete new and renewal advance pricing agreements.
“(F) A detailed description of the Secretary of the Treasury’s efforts to ensure compliance with existing advance pricing agreements.
“(3)
Confidentiality.—
The reports required by this subsection shall be treated as authorized by the Internal Revenue Code of 1986 for purposes of section 6103 of such Code, but the reports shall not include information—
“(A) which would not be permitted to be disclosed under section 6110(c) of such Code if such report were a written determination as defined in section 6110 of such Code; or
“(B) which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
“(4)
First report.—
The report for calendar year 1999 shall include prior calendar years after 1990.”

Procedures for Authorizing Disclosure Electronically

Pub. L. 105–206, title II, § 2003(e), July 22, 1998, 112 Stat. 725, provided that:

“The Secretary shall establish procedures for any taxpayer to authorize, on an electronically filed return, the Secretary to disclose information under section 6103(c) of the Internal Revenue Code of 1986 to the preparer of the return.”

Electronic Access to Account Information

Pub. L. 105–206, title II, § 2005, July 22, 1998, 112 Stat. 726, provided that:

“(a)
In General.—
Not later than December 31, 2006, the Secretary of the Treasury or the Secretary’s delegate shall develop procedures under which a taxpayer filing returns electronically (and their designees under section 6103(c) of the Internal Revenue Code of 1986) would be able to review the taxpayer’s account electronically, but only if all necessary safeguards to ensure the privacy of such account information are in place.
“(b)
Report.—
Not later than December 31, 2003, the Secretary of the Treasury shall report on the progress the Secretary is making on the development of procedures under subsection (a) to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.”

Confidentiality of Tax Return Information

Pub. L. 105–206, title III, § 3802, July 22, 1998, 112 Stat. 782, provided that:

“The Joint Committee on Taxation and the Secretary of the Treasury shall each conduct a separate study of the scope and use of provisions regarding taxpayer confidentiality, and shall report the findings of such study, together with such recommendations as the Committee or the Secretary deems appropriate, to the Congress not later than 18 months after the date of the enactment of this Act [July 22, 1998]. Such study shall examine—
“(1) the present protections for taxpayer privacy;
“(2) any need for third parties to use tax return information;
“(3) whether greater levels of voluntary compliance may be achieved by allowing the public to know who is legally required to file tax returns, but does not file tax returns;
“(4) the interrelationship of the taxpayer confidentiality provisions in the Internal Revenue Code of 1986 with such provisions in other Federal law, including section 552a of title 5, United States Code (commonly known as the ‘Freedom of Information Act’) [probably should be a reference to the Privacy Act];
“(5) the impact on taxpayer privacy of the sharing of income tax return information for purposes of enforcement of State and local tax laws other than income tax laws, and including the impact on the taxpayer privacy intended to be protected at the Federal, State, and local levels under Public Law 105–35, the Taxpayer Browsing Protection Act of 1997 [see Tables for classification]; and
“(6) whether the public interest would be served by greater disclosure of information relating to tax exempt organizations described in section 501 of the Internal Revenue Code of 1986.”

Combined Employment Tax Reporting Demonstration Project

Pub. L. 105–34, title IX, § 976(a), (b), Aug. 5, 1997, 111 Stat. 898, provided that:

“(a)
In General.—
The Secretary of the Treasury shall provide for a demonstration project to assess the feasibility and desirability of expanding combined Federal and State tax reporting.
“(b)
Description of Demonstration Project.—
The demonstration project under subsection (a) shall be—
“(1) carried out between the Internal Revenue Service and the State of Montana for a period ending with the date which is 5 years after the date of the enactment of this Act [Aug. 5, 1997],
“(2) limited to the reporting of employment taxes, and
“(3) limited to the disclosure of the taxpayer identity (as defined in section 6103(b)(6) of such Code) and the signature of the taxpayer.”

Procedures and Policies To Safeguard Confidentiality of Taxpayer Information

Pub. L. 109–115, div. A, title II, § 203, Nov. 30, 2005, 119 Stat. 2438, which provided that the Internal Revenue Service was to institute and enforce policies and procedures that would safeguard the confidentiality of taxpayer information, was from the Department of the Treasury Appropriations Act, 2006 and was repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were also contained in the following prior appropriations acts:

Pub. L. 108–447, div. H, title II, § 203, Dec. 8, 2004, 118 Stat. 3240.

Pub. L. 108–199, div. F, title II, § 203, Jan. 23, 2004, 118 Stat. 318.

Pub. L. 108–7, div. J, title I, § 103, Feb. 20, 2003, 117 Stat. 437.

Pub. L. 107–67, title I, § 103, Nov. 12, 2001, 115 Stat. 523.

Pub. L. 106–554, § 1(a)(3) [title I, § 103], Dec. 21, 2000, 114 Stat. 2763, 2763A–132.

Pub. L. 106–58, title I, § 103, Sept. 29, 1999, 113 Stat. 437.

Pub. L. 105–277, div. A, § 101(h) [title I, § 105], Oct. 21, 1998, 112 Stat. 2681–480, 2681–488.

Pub. L. 105–61, title I, § 105, Oct. 10, 1997, 111 Stat. 1282.

Pub. L. 104–208, div. A, title I, § 101(f) [title I, § 114], Sept. 30, 1996, 110 Stat. 3009–314, 3009–325.

Pub. L. 104–52, title I, § 105, Nov. 19, 1995, 109 Stat. 476.

Pub. L. 103–329, title I, § 108, Sept. 30, 1994, 108 Stat. 2390.

Pub. L. 103–123, title I, § 107, Oct. 28, 1993, 107 Stat. 1234.

Confidentiality of Tax Return Information

Pub. L. 101–647, title XXXIII, § 3304, Nov. 29, 1990, 104 Stat. 4918, provided that:

“(a)
In General.—
Notwithstanding any other provision of this Act [see Tables for classification], no commission established by this Act shall have access to any return or return information, except to the extent authorized by section 6103 of the Internal Revenue Code of 1986.
“(b)
Definitions.—
For purposes of this section, the terms ‘return’ and ‘return information’ have the respective meanings given such terms by section 6103(b) of the Internal Revenue Code of 1986.”

Clarification of Congressional Intent as to Scope of Amendments by Section 2653 of Pub. L. 98–369

For provisions that nothing in amendments by section 2653 of Pub. L. 98–369 be construed as exempting debts of corporations or any other category of persons from application of such amendments, with such amendments to extend to all Federal agencies (as defined in such amendments), see section 9402(b) of Pub. L. 100–203, set out as a note under section 6402 of this title.

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

Reimbursement of Costs of Supplying Information Necessary for Administration of Federal Retirement Systems

Pub. L. 99–335, title III, § 310(c), June 6, 1986, 100 Stat. 608, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“The Office of Personnel Management shall reimburse the costs (as determined by the Secretary of Health and Human Services) of supplying—
“(1) information under section 6103(l)(12) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]; and
“(2) such other information agreed upon by the Director of the Office of Personnel Management and the Secretary of Health and Human Services, which is required in the administration of chapters 83 and 84 of title 5, United States Code.
Section 1106(b) and (c) of the Social Security Act [42 U.S.C. 1306(b), (c)] shall apply to any reimbursement under this subsection.”

Taxpayer Identifying Number; Persons Applying For Loans Under Federal Loan Programs Required To Furnish

Pub. L. 97–365, § 4, Oct. 25, 1982, 96 Stat. 1751, which required that each Federal agency administering an included Federal loan program require persons applying for loans to furnish their taxpayer identifying numbers, was repealed and restated in section 7701 of Title 31, Money and Finance, by Pub. L. 103–272, §§ 4(f)(1)(Y)(i), 7(b), July 5, 1994, 108 Stat. 1363, 1379.

Individuals Exposed to Occupational Hazards During Military Service; Procedures Applicable for Locating

Pub. L. 96–128, title V, § 502, Nov. 28, 1979, 93 Stat. 987, as amended by Pub. L. 96–466, title VII, § 702, Oct. 17, 1980, 94 Stat. 2215; Pub. L. 102–54, § 14(g)(3), June 13, 1991, 105 Stat. 288; Pub. L. 102–83, § 6(e), Aug. 6, 1991, 105 Stat. 407, provided that:

“In order to effectuate more fully the policy underlying the enactment of section 6103(m)(3) of the Internal Revenue Code of 1986 regarding the location, for certain purposes, of individuals who are, or may have been, exposed to occupational hazards, the Director of the National Institute of Occupational Safety and Health, upon request by the Secretary of Veterans Affairs (or the head of any other Federal department, agency, or instrumentality), shall (1) pursuant to such section 6103(m)(3), request the mailing addresses of individuals who such Secretary (or such department, agency, or instrumentality head) certifies may have been exposed to occupational hazards during active military, naval, or air service (as defined in section 101(24) of title 38, United States Code), and (2) provide such addresses to such Secretary (or such department, agency, or instrumentality head) to be used solely for the purpose of locating such individuals as part of an activity being carried out by or on behalf of the Department of Veterans Affairs (or such other department, agency, or instrumentality) to determine the status of their health or to inform them of the possible need for medical care and treatment and of benefits to which they may be entitled based on disability resulting from exposure to such occupational hazards. Disclosures of information made under this section shall for all purposes be deemed to be disclosures authorized in the Internal Revenue Code of 1986.”

Pub. L. 96–466, title VIII, § 802(g)(2), Oct. 17, 1980, 94 Stat. 2218, provided that:

“The amendment made by section 702 [amending section 502 of Pub. L. 96–128, set out above] shall take effect as of November 28, 1979.”

Inspection of Tax Returns

The Executive orders listed below authorized inspection of returns for certain specified purposes:

Ex. Ord. No.

Date

Federal

Register

10699

Feb. 19, 1957

22 F.R. 1059

10701

Mar. 14, 1957

22 F.R. 1629

10703

Mar. 17, 1957

22 F.R. 1797

10706

Apr. 25, 1957

22 F.R. 3027

10712

May 17, 1957

22 F.R. 3499

10738

Nov. 15, 1957

22 F.R. 9205

10801

Jan. 21, 1959

24 F.R. 521

10806

Mar. 10, 1959

24 F.R. 1823

10808

Mar. 19, 1959

24 F.R. 2221

10815

Apr. 29, 1959

24 F.R. 3474

10818

May 8, 1959

24 F.R. 3799

10846

Oct. 13, 1959

24 F.R. 8318

10855

Nov. 27, 1959

24 F.R. 9565

10871

Mar. 15, 1960

25 F.R. 2251

10876

Apr. 22, 1960

25 F.R. 3569

10906

Jan. 18, 1961

26 F.R. 508

10916

Jan. 25, 1961

26 F.R. 781

10935

Apr. 22, 1961

26 F.R. 3507

10947

June 12, 1961

26 F.R. 5283

10954

July 26, 1961

26 F.R. 6759

10962

Aug. 23, 1961

26 F.R. 8001

10966

Oct. 11, 1961

26 F.R. 9667

10981

Dec. 28, 1961

26 F.R. 12749

11020

May 8, 1962

27 F.R. 4407

11055

Oct. 9, 1962

27 F.R. 9981

11065

Nov. 21, 1962

27 F.R. 11581

11080

Jan. 29, 1963

28 F.R. 903

11082

Feb. 4, 1963

28 F.R. 1131

11083

Feb. 6, 1963

28 F.R. 1245

11099

Mar. 14, 1963

28 F.R. 2619

11102

Apr. 4, 1963

28 F.R. 3373

11109

May 28, 1963

28 F.R. 5351

11133

Dec. 17, 1963

28 F.R. 13835

11153

Apr. 17, 1964

29 F.R. 5335

11176

Sept. 3, 1964

29 F.R. 12607

11192

Jan. 13, 1965

30 F.R. 521

11194

Jan. 26, 1965

30 F.R. 877

11201

Mar. 4, 1965

30 F.R. 2921

11204

Mar. 12, 1965

30 F.R. 3417

11206

Mar. 18, 1965

30 F.R. 3741

11213

Apr. 2, 1965

30 F.R. 4389

11217

Apr. 24, 1965

30 F.R. 5819

11235

July 21, 1965

30 F.R. 9199

11332

Mar. 7, 1967

32 F.R. 3877

11337

Mar. 25, 1967

32 F.R. 5245

11358

June 6, 1967

32 F.R. 8227

11370

Aug. 30, 1967

32 F.R. 12665

11383

Nov. 30, 1967

32 F.R. 17421

11454

Feb. 7, 1969

34 F.R. 1935

11457

Mar. 4, 1969

34 F.R. 3793

11461

Mar. 27, 1969

34 F.R. 5901

11465

Apr. 10, 1969

34 F.R. 6415

11483

Sept. 23, 1969

34 F.R. 14757

11505

Jan. 21, 1970

35 F.R. 939

11535

June 12, 1970

35 F.R. 9809

11584

Mar. 3, 1971

36 F.R. 4365

11611

July 26, 1971

36 F.R. 13889

11624

Oct. 12, 1971

36 F.R. 19965

11631

Nov. 9, 1971

36 F.R. 21575

11650

Feb. 16, 1972

37 F.R. 3739

11655

Mar. 14, 1972

37 F.R. 5477

11656

Mar. 14, 1972

37 F.R. 5479

11682

Aug. 29, 1972

37 F.R. 17701

11697

Jan. 17, 1973

38 F.R. 1723

11706

Mar. 8, 1973

38 F.R. 6663

11709

Mar. 27, 1973

38 F.R. 8131

11711

Apr. 13, 1973

38 F.R. 9483

11719

May 17, 1973

38 F.R. 13315

11720

May 17, 1973

38 F.R. 13317

11722

June 9, 1973

38 F.R. 15437

11786

June 7, 1974

39 F.R. 20473

11859

May 7, 1975

40 F.R. 20265

11900

Jan. 22, 1976

41 F.R. 3461

Executive Orders 10738, 10906, 10954, 10962, 11102, 11206, 11213, 11650, and 11706, listed above, were revoked by Ex. Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.

Executive Order No. 11805

Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which related to inspection of tax returns by the President and certain designated employees of the White House Office, was revoked by Ex. Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.