26 U.S.C. 6103: Confidentiality and disclosure of returns and return information

2025

• Pub. L. 118–258, §202(a)(2)(A), substituted "any tribal or local child support enforcement agency" for "any local child support enforcement agency". (Supporting America's Children and Families Act) Law text · (a)
• Pub. L. 118–258, §202(a)(2)(B), inserted ", (8)" after "paragraph (6)". (Supporting America's Children and Families Act) Law text · (a)
• Pub. L. 118–258, §202(a)(2)(C)(i)(II), substituted "tribal, and local" for "and local" in heading. (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(i)(I), substituted "tribal, or local" for "or local" in introductory provisions. (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(i)(III), (IV), substituted "The information" for "The following information", substituted period for colon at end, and struck out cls. (i) and (ii) which read as follows: (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(i)(V), added subpar. (D). (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(ii)(V), substituted "tribal, and local" for "and local" in heading. (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(ii)(I), substituted ", State, tribal, or local" for "or State or local". (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(ii)(II), (III), substituted "enforced pursuant to the provisions of part D of title IV of the Social Security Act" for "enforced pursuant to a plan described in section 454 of the Social Security Act which has been approved by the Secretary of Healt… (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(ii)(IV), added subpar. (C) and struck out former subpar. (C). Prior to amendment, text read as follows: "For purposes of this paragraph, the term 'State or local child support enforcement agency' means any agency of a State or political subdivision … (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(C)(iii), added cl. (iii). (Supporting America's Children and Families Act) Law text · (l)
• Pub. L. 118–258, §202(a)(2)(D)(iii), (iv), in concluding provisions, substituted "subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security … (Supporting America's Children and Families Act) Law text · (p)
• Pub. L. 118–258, §202(a)(2)(D)(i), substituted "subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity" for "subsection (l)(10), (13)(… (Supporting America's Children and Families Act) Law text · (p)
• Pub. L. 118–258, §202(a)(2)(D)(ii), substituted "subsection (l)(6), (8), (10)" for "subsection (l)(10)". (Supporting America's Children and Families Act) Law text · (p)
• Pub. L. 118–258, §202(a)(2)(E), substituted "tribal, or local" for "or local" in introductory provisions. (Supporting America's Children and Families Act) Law text · (p)

2020

• Pub. L. 116–260, div. N, §284(a)(3)(A), and div. FF, §103(a)(3)(A), amended par. (3) identically, substituting "(13) (other than subparagraphs (D)(v) and (D)(vi) thereof)," for "(13)(A), (13)(B), (13)(C), (13)(D)(i),". (Consolidated Appropriations Act, 2021) Law text · (a)
• Pub. L. 116–260, div. N, §283(b)(2)(A), and div. FF, §102(b)(2)(A), amended par. (3) identically, substituting "(14), or (15)" for "or (14)". (Consolidated Appropriations Act, 2021) Law text · (a)
• Pub. L. 116–136, §3516(a)(1), substituted "(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)" for "(13), (16)". (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (a)
• Pub. L. 116–260, div. N, §283(b)(1), and div. FF, §102(b)(1), amended subsec. (k) identically, adding par. (15). (Consolidated Appropriations Act, 2021) Law text · (k)
• Pub. L. 116–136, §3516(a)(5), substituted "section 263A(e)(4)" for "section 236A(e)(4)". (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (l)
• Pub. L. 116–260, div. N, §284(a)(1)(A), and div. FF, §103(a)(1)(A), amended cl. (iii) identically, inserting at end "Under such terms and conditions as may be prescribed by the Secretary, after consultation with the Department of Education, an institution of higher educatio… (Consolidated Appropriations Act, 2021) Law text · (l)
• Pub. L. 116–260, div. N, §284(a)(1)(B), and div. FF, §103(a)(1)(B), made substantially identical amendments, adding cls. (iv) to (vi). Text is based on amendment by div. N, §284(a)(1)(B). (Consolidated Appropriations Act, 2021) Law text · (l)
• Pub. L. 116–260, div. N, §284(a)(2), and div. FF, §103(a)(2), amended subpar. (F) identically, inserting ", and any redisclosure authorized under clause (iii), (iv) (v), or (vi) of subparagraph (D)," after "or (C)". (Consolidated Appropriations Act, 2021) Law text · (l)
• Pub. L. 116–260, div. N, §284(a)(3)(B), and div. FF, §103(a)(3)(B), amended subpar. (A) identically, substituting "(13)(D)(iv), (13)(D)(v), (13)(D)(vi)" for "(13)(A), (13)(B), (13)(C), (13)(D)(i),". (Consolidated Appropriations Act, 2021) Law text · (p)
• Pub. L. 116–136, §3516(a)(2), substituted "(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)" for "(12),". (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (p)
• Pub. L. 116–260, div. N, §283(b)(2)(B), and div. FF, §102(b)(2)(B), amended par. (4) identically, substituting "(k)(8), (10), (11), or (15)" for "(k)(8), (10), or (11)" in two places and "any other person described in subsection (k)(10) or (15)" for "any other person described in su… (Consolidated Appropriations Act, 2021) Law text · (p)
• Pub. L. 116–136, §3516(a)(4), substituted "(13)(A), (13)(B), (13)(C), (13)(D)(i)" for "(13)" wherever appearing. (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (p)
• Pub. L. 116–136, §3516(a)(3), substituted "(13), or (16)" for "(13) or (16)" in two places in concluding provisions. (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (p)

2019

• Pub. L. 116–91, §3(b), inserted ", (13)" after "(12)". (Fostering Undergraduate Talent by Unlocking Resources for Education Act" or the "FUTURE Act) Law text · (a)
• Pub. L. 116–25, §2202(b), inserted "subsection (c)," after "return information under". (Taxpayer First Act) Law text · (a)
• Pub. L. 116–25, §2003(c)(2)(A), substituted ", (13), or (14)" for "or (13)". (Taxpayer First Act) Law text · (a)
• Pub. L. 116–25, §1405(a)(2)(A), substituted "paragraph (10) or (13) of subsection (k)" for "subsection (k)(10)". (Taxpayer First Act) Law text · (a)
• 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 … (Taxpayer First Act) Law text · (c)
• 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)." (Taxpayer First Act) Law text · (k)
• Pub. L. 116–25, §1405(a)(1), added par. (13). (Taxpayer First Act) Law text · (k)
• Pub. L. 116–25, §2003(c)(1), added par. (14). (Taxpayer First Act) Law text · (k)
• 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. (Fostering Undergraduate Talent by Unlocking Resources for Education Act" or the "FUTURE Act) Law text · (l)
• Pub. L. 116–94, §404(a), added par. (3). (Further Consolidated Appropriations Act, 2020) Law text · (o)
• Pub. L. 116–91, §3(c)(1), struck out "(13)" after "(12),". (Fostering Undergraduate Talent by Unlocking Resources for Education Act" or the "FUTURE Act) Law text · (p)
• 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). (Further Consolidated Appropriations Act, 2020) Law text · (p)
• Pub. L. 116–91, §3(c)(2), inserted ", (13)" after "(l)(10)" wherever appearing. (Fostering Undergraduate Talent by Unlocking Resources for Education Act" or the "FUTURE Act) Law text · (p)
• Pub. L. 116–25, §2004(b), inserted "or paragraph (9)" after "subparagraph (A)". (Taxpayer First Act) Law text · (p)
• Pub. L. 116–25, §2004(a), added par. (9). (Taxpayer First Act) Law text · (p)

2018

• Pub. L. 115–141, §401(a)(267), struck out "of 1977" after "of 2008" in heading. (Consolidated Appropriations Act, 2018) Law text · (l)
• 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. (Consolidated Appropriations Act, 2018) Law text · (l)
• Pub. L. 115–141, §401(a)(269), struck out cl. (i) designation after "(B)" in heading and inserted it before "Any" in text. (Consolidated Appropriations Act, 2018) Law text · (l)
• Pub. L. 115–141, §401(a)(270), substituted "section 6103(b)(6)" for "subsection 6103(b)(6)". (Consolidated Appropriations Act, 2018) Law text · (l)
• Pub. L. 115–141, §401(a)(271), substituted "subsection (c)" for "subsections (c)". (Consolidated Appropriations Act, 2018) Law text · (p)
• Pub. L. 115–141, §401(a)(272), substituted "made." for "made,". (Consolidated Appropriations Act, 2018) Law text · (p)
• Pub. L. 115–141, §401(a)(275), substituted "subsection (l)(21)," for "subsection (l)(21),," in two places in concluding provisions. (Consolidated Appropriations Act, 2018) Law text · (p)
• Pub. L. 115–141, §401(a)(273), substituted "(7)(A)(ii)" for "7(A)(ii)" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (p)
• 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. (Consolidated Appropriations Act, 2018) Law text · (p)

2016

• Pub. L. 114–184, §2(b)(2)(A), substituted "subsection (i)(1)(C) or (7)(A)" for "subsection (i)(7)(A)". (Recovering Missing Children Act) Law text · (a)
• Pub. L. 114–184, §2(a)(1), inserted "or pertaining to the case of a missing or exploited child," after "may be a party,". (Recovering Missing Children Act) Law text · (i)
• Pub. L. 114–184, §2(a)(2), inserted "or to such a case of a missing or exploited child," after "may be a party,". (Recovering Missing Children Act) Law text · (i)
• 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". (Recovering Missing Children Act) Law text · (i)
• Pub. L. 114–184, §2(b)(1), added subpar. (C). (Recovering Missing Children Act) Law text · (i)
• Pub. L. 114–184, §2(b)(2)(B), substituted "(i)(1)(C), (3)(B)(i)," for "(i)(3)(B)(i)" in introductory provisions. (Recovering Missing Children Act) Law text · (p)

2015

• Pub. L. 114–113 added par. (11). (Consolidated Appropriations Act, 2016) Law text · (e)
• Pub. L. 114–94, §32101(c)(1), added par. (11). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (k)
• Pub. L. 114–94, §32102(d), added par. (12). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (k)
• Pub. L. 114–94, §32101(c)(2), substituted ", (10), or (11)" for "or (10)" in introductory provisions and in subpar. (F)(ii). (Fixing America's Surface Transportation Act" or the "FAST Act) Law text · (p)

2013

• Pub. L. 112–240, §209(b)(1), inserted "subsection (k)(10)," after "subsection (e)(1)(D)(iii),". (American Taxpayer Relief Act of 2012) Law text · (a)
• 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. (American Taxpayer Relief Act of 2012) Law text · (k)
• 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. (American Taxpayer Relief Act of 2012) Law text · (p)
• Pub. L. 112–240, §209(b)(2)(B), inserted "subsection (k)(10) or" before "subsection (l)(10),". (American Taxpayer Relief Act of 2012) Law text · (p)

2010

• Pub. L. 111–148, §1414(b), substituted "(20), or (21)" for "or (20)". (Patient Protection and Affordable Care Act) Law text · (a)
• Pub. L. 111–198, §4(d), substituted "to certain prison officials" for "of prisoners to Federal Bureau of Prisons" in heading. (Homebuyer Assistance and Improvement Act of 2010) Law text · (k)
• 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". (Homebuyer Assistance and Improvement Act of 2010) Law text · (k)
• 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". (Homebuyer Assistance and Improvement Act of 2010) Law text · (k)
• Pub. L. 111–148, §3308(b)(2)(A), inserted "and part D base beneficiary premium increase" after "part B premium subsidy adjustment" in heading. (Patient Protection and Affordable Care Act) Law text · (l)
• 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. (Patient Protection and Affordable Care Act) Law text · (l)
• 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". (Patient Protection and Affordable Care Act) Law text · (l)
• 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… (Patient Protection and Affordable Care Act) Law text · (l)
• Pub. L. 111–148, §1414(a)(1), added par. (21). (Patient Protection and Affordable Care Act) Law text · (l)
• Pub. L. 111–152, §1004(a)(1)(B), substituted "modified adjusted gross" for "modified gross". (Health Care and Education Reconciliation Act of 2010) Law text · (l)
• Pub. L. 111–192, §103(a)(1), added par. (22). (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (l)
• Pub. L. 111–198, §4(c), inserted "(k)(10)," before "(l)(6)" in introductory provisions. (Homebuyer Assistance and Improvement Act of 2010) Law text · (p)
• Pub. L. 111–192, §103(a)(2), substituted "(17), or (22)" for "or (17)" in introductory provisions. (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (p)
• 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. (Patient Protection and Affordable Care Act) Law text · (p)
• Pub. L. 111–192, §103(a)(2), substituted "(17), or (22)" for "or (17)" in introductory provisions. (Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010) Law text · (p)
• Pub. L. 111–148, §1414(c)(2), inserted "or any entity described in subsection (l)(21)," after "or (o)(1)(A)" in introductory provisions. (Patient Protection and Affordable Care Act) Law text · (p)

2009

• Pub. L. 111–3, §702(f)(1), designated existing provisions as subpar. (A), inserted heading, realigned margins, and added subpar. (B). (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (o)
• Pub. L. 111–3, §702(f)(2), substituted "(o)(1)(A)" for "(o)(1)" in introductory provisions. (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (p)
• Pub. L. 111–3, §702(f)(2), substituted "(o)(1)(A)" for "(o)(1)" in introductory provisions. (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (p)

2008

• Pub. L. 110–328, §3(b)(1), inserted "(10)," after "(6),". (SSI Extension for Elderly and Disabled Refugees Act) Law text · (a)
• 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." (Emergency Economic Stabilization Act of 2008) Law text · (i)
• 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." (Emergency Economic Stabilization Act of 2008) Law text · (i)
• Pub. L. 110–428, §2(a), added par. (10). (Inmate Tax Fraud Prevention Act of 2008) Law text · (k)
• Pub. L. 110–246, §4002(b)(1)(H), (2)(O), substituted "Food and Nutrition Act of 2008" for "Food Stamp Act" in heading. (Food, Conservation, and Energy Act of 2008) Law text · (l)
• Pub. L. 110–245, §108(a), struck out "Clause (viii) shall not apply after September 30, 2008." at end of concluding provisions. (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (l)
• Pub. L. 110–246, §4002(b)(1)(B), (2)(O), substituted "Food and Nutrition Act of 2008" for "Food Stamp Act of 1977". (Food, Conservation, and Energy Act of 2008) Law text · (l)
• 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)". (Heroes Earnings Assistance and Relief Tax Act of 2008) Law text · (l)
• Pub. L. 110–328, §3(b)(2)(A), substituted "(c), (d), (e), or (f)" for "(c), (d), or (e)" in heading. (SSI Extension for Elderly and Disabled Refugees Act) Law text · (l)
• 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 unde… (SSI Extension for Elderly and Disabled Refugees Act) Law text · (l)
• Pub. L. 110–328, §3(b)(2)(C), inserted cl. (i) designation after "(B)" and added cl. (ii). (SSI Extension for Elderly and Disabled Refugees Act) Law text · (l)
• Pub. L. 110–328, §3(b)(2)(A), substituted "(c), (d), (e), or (f)" for "(c), (d), or (e)" in two places. (SSI Extension for Elderly and Disabled Refugees Act) Law text · (l)
• Pub. L. 110–428, §2(b), substituted "(k)(8) or (10)" for "(k)(8)" in introductory provisions. (Inmate Tax Fraud Prevention Act of 2008) Law text · (p)
• 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… (SSI Extension for Elderly and Disabled Refugees Act) Law text · (p)
• Pub. L. 110–328, §3(b)(3)(B), substituted "(l)(10), (16)," for "(l)(16),". (SSI Extension for Elderly and Disabled Refugees Act) Law text · (p)
• Pub. L. 110–428, §2(b), substituted "(k)(8) or (10)" for "(k)(8)". (Inmate Tax Fraud Prevention Act of 2008) Law text · (p)

2007

• Pub. L. 110–172 struck out "the Canal Zone," after "the Virgin Islands,". (Tax Technical Corrections Act of 2007) Law text · (b)
• Pub. L. 110–142 added par. (10). (Mortgage Forgiveness Debt Relief Act of 2007) Law text · (e)
• 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. (U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007) Law text · (k)

2006

• Pub. L. 109–280, §1224(b)(1), inserted "or section 6104(c)" after "this section". See Codification note above. (Pension Protection Act of 2006) Law text · (a)
• 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— (Tax Relief and Health Care Act of 2006) Law text · (b)
• Pub. L. 109–432, §122(a)(1), substituted "2007" for "2006". (Tax Relief and Health Care Act of 2006) Law text · (d)
• Pub. L. 109–432, §421(b), added par. (6). (Tax Relief and Health Care Act of 2006) Law text · (d)
• Pub. L. 109–432, §122(b)(1), substituted "2007" for "2006". (Tax Relief and Health Care Act of 2006) Law text · (i), (7)
• Pub. L. 109–432, §122(c)(1), substituted "2007" for "2006". (Tax Relief and Health Care Act of 2006) Law text · (l)
• Pub. L. 109–280, §1224(b)(2), inserted "and section 6104(c)" after "this section" in first sentence. See Codification note above. (Pension Protection Act of 2006) Law text · (p)
• 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 i… (Pension Protection Act of 2006) Law text · (p)
• 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. (Pension Protection Act of 2006) Law text · (p)

2005

• Pub. L. 109–135, §305(a)(1), substituted "December 31, 2006" for "December 31, 2005". (Gulf Opportunity Zone Act of 2005) Law text · (d)
• Pub. L. 109–135, §305(b)(1), substituted "December 31, 2006" for "December 31, 2005". (Gulf Opportunity Zone Act of 2005) Law text · (i)
• Pub. L. 109–135, §305(b)(1), substituted "December 31, 2006" for "December 31, 2005". (Gulf Opportunity Zone Act of 2005) Law text · (i)
• Pub. L. 109–135, §412(rr)(3), substituted "Government Accountability Office" for "General Accounting Office". (Gulf Opportunity Zone Act of 2005) Law text · (i), (B), (ii)
• Pub. L. 109–135, §305(c)(1), substituted "December 31, 2006" for "December 31, 2005". (Gulf Opportunity Zone Act of 2005) Law text · (l)
• Pub. L. 109–135, §406(a), substituted "subsection (f), (i)(8), or (p)" for "subsection (f), (i)(7), or (p)". (Gulf Opportunity Zone Act of 2005) Law text · (l)
• Pub. L. 109–135, §412(rr)(4), substituted "Government Accountability Office" for "General Accounting Office" in introductory provisions. (Gulf Opportunity Zone Act of 2005) Law text · (p)
• 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 Co… (Gulf Opportunity Zone Act of 2005) Law text · (p)
• 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), … (Gulf Opportunity Zone Act of 2005) Law text · (p)
• Pub. L. 109–135, §412(rr)(4), substituted "Government Accountability Office" for "General Accounting Office" wherever appearing. (Gulf Opportunity Zone Act of 2005) Law text · (p)
• 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… (Gulf Opportunity Zone Act of 2005) Law text · (p)
• Pub. L. 109–135, §412(rr)(4), substituted "Government Accountability Office" for "General Accounting Office". (Gulf Opportunity Zone Act of 2005) Law text · (p), (6)

2004

• 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… (Working Families Tax Relief Act of 2004) Law text · (d)
• 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 du… (American Jobs Creation Act of 2004) Law text · (e)
• Pub. L. 108–311, §320(a), substituted "December 31, 2005" for "December 31, 2003". (Working Families Tax Relief Act of 2004) Law text · (i)
• Pub. L. 108–311, §320(b), added cl. (v). (Working Families Tax Relief Act of 2004) Law text · (i)
• Pub. L. 108–311, §320(a), substituted "December 31, 2005" for "December 31, 2003". (Working Families Tax Relief Act of 2004) Law text · (i)
• Pub. L. 108–311, §317, substituted "December 31, 2005" for "December 31, 2004". (Working Families Tax Relief Act of 2004) Law text · (l)
• 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 n… (Miscellaneous Trade and Technical Corrections Act of 2004) Law text · (p)
• 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. (Working Families Tax Relief Act of 2004) Law text · (p)

2003

• Pub. L. 108–173, §811(c)(2)(A), substituted "(19), or (20)" for "or (19)". (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (a)
• Pub. L. 108–173, §105(e)(2), substituted "(16), or (19)" for "or (16)". (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (a)
• Pub. L. 108–173, §101(e)(6), inserted "or subsidies provided under section 1860D–14 of such Act" after "Social Security Act". (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (l)
• Pub. L. 108–173, §900(e)(3)(A), substituted "Centers for Medicare & Medicaid Services" for "Health Care Financing Administration" in introductory provisions. (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (l)
• Pub. L. 108–173, §900(e)(3)(B), substituted "Centers for Medicare & Medicaid Services" for "Health Care Financing Administration" in heading and introductory provisions. (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (l)
• Pub. L. 108–89 substituted "December 31, 2004" for "September 30, 2003". Law text · (l)
• Pub. L. 108–173, §105(e)(1), added par. (19). (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (l)
• Pub. L. 108–173, §811(c)(1), added par. (20). (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (l)
• Pub. L. 108–173, §811(c)(2)(B), substituted "(l)(16), (17), (19), or (20)" for "(l)(16), (17), or (19)" wherever appearing. (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (p)
• Pub. L. 108–173, §105(e)(3), substituted "(l)(16), (17), or (19)" for "(l)(16) or (17)" wherever appearing. (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (p)

2002

• Pub. L. 107–134, §201(c)(1), inserted "any local law enforcement agency receiving information under subsection (i)(7)(A)," after "State,". (Victims of Terrorism Tax Relief Act of 2001) Law text · (a)
• Pub. L. 107–134, §201(c)(2), added par. (11). (Victims of Terrorism Tax Relief Act of 2001) Law text · (b)
• Pub. L. 107–134, §201(c)(3), inserted "or terrorist" after "criminal" in heading. (Victims of Terrorism Tax Relief Act of 2001) Law text · (i)
• Pub. L. 107–134, §201(a), added subpar. (C). (Victims of Terrorism Tax Relief Act of 2001) Law text · (i)
• Pub. L. 107–134, §201(c)(4)(A), inserted "or (7)(C)" after "paragraph (1)" in introductory provisions. (Victims of Terrorism Tax Relief Act of 2001) Law text · (i)
• Pub. L. 107–134, §201(c)(4)(B), substituted "(3)(A) or (C), or (7)" for "or (3)(A)". (Victims of Terrorism Tax Relief Act of 2001) Law text · (i)
• Pub. L. 107–134, §201(c)(5), substituted "(3)(A) or (C)" for "(3)(A)" and "(7), or (8)" for "or (7)". (Victims of Terrorism Tax Relief Act of 2001) Law text · (i)
• Pub. L. 107–134, §201(b), added par. (7). Former par. (7) redesignated (8). (Victims of Terrorism Tax Relief Act of 2001) Law text · (i)
• Pub. L. 107–134, §201(b), redesignated par. (7) as (8). (Victims of Terrorism Tax Relief Act of 2001) Law text · (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". (Homeland Security Act of 2002) Law text · (i)
• Pub. L. 107–330 substituted "September 30, 2008" for "September 30, 2003" in second sentence of concluding provisions. (Veterans Benefits Act of 2002) Law text · (l)
• Pub. L. 107–147, §416(c)(1)(A), substituted "Federal, State, and local" for "State and local" in heading. (Job Creation and Worker Assistance Act of 2002) Law text · (l)
• Pub. L. 107–147, §416(c)(1)(B), inserted "Federal or" before "State or local". (Job Creation and Worker Assistance Act of 2002) Law text · (l)
• Pub. L. 107–210, §202(b)(1), added par. (18). (Trade Act of 2002) Law text · (l)
• Pub. L. 107–210, §202(b)(2)(A), substituted "(17), or (18)" for "or (17)". (Trade Act of 2002) Law text · (p)
• Pub. L. 107–134, §201(c)(6)(A), substituted "(8)(A)(ii)" for "(7)(A)(ii)". (Victims of Terrorism Tax Relief Act of 2001) Law text · (p)
• 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. (Victims of Terrorism Tax Relief Act of 2001) Law text · (p)
• Pub. L. 107–210, §202(b)(2)(B), inserted "or (17)" after "any other person described in subsection (l)(16)" wherever appearing. (Trade Act of 2002) Law text · (p)
• 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),". (Victims of Terrorism Tax Relief Act of 2001) Law text · (p)
• 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. (Victims of Terrorism Tax Relief Act of 2001) Law text · (p)
• Pub. L. 107–134, §201(c)(8), substituted "(i)(8)(A)(ii)" for "(i)(7)(A)(ii)". (Victims of Terrorism Tax Relief Act of 2001) Law text · (p)

2000

• Pub. L. 106–554, §1(a)(7) [title III, §304(a)], added subpar. (D). (Consolidated Appropriations Act, 2001) Law text · (b)
• 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 pe… (Consolidated Appropriations Act, 2001) Law text · (e)
• Pub. L. 106–554, §1(a)(7) [title III, §310(a)(1)], added par. (6). (Consolidated Appropriations Act, 2001) Law text · (j)
• 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. (Consolidated Appropriations Act, 2001) Law text · (k)
• 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 ot… (Consolidated Appropriations Act, 2001) Law text · (p)
• 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". (Consolidated Appropriations Act, 2001) Law text · (p)
• 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,". (Consolidated Appropriations Act, 2001) Law text · (p)
• 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". (Consolidated Appropriations Act, 2001) Law text · (p)
• Pub. L. 106–554, §1(a)(7) [title III, §310(a)(2)(C)], inserted "and the Congressional Budget Office" after "commissions". (Consolidated Appropriations Act, 2001) Law text · (p)

1999

• Pub. L. 106–170 added subpar. (C). (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (b)

1998

• 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 … (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
• 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,… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)
• Pub. L. 105–206, §6019(c), substituted "(5), (8), or (9)" for "or (5)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (e)
• Pub. L. 105–206, §3708(a), added par. (5). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (f)
• Pub. L. 105–206, §6023(22), inserted "if" before "the taxpayer is a party to". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h)
• Pub. L. 105–277, §4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6). (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (h)
• Pub. L. 105–206, §1101(b), added par. (5), relating to Internal Revenue Service Oversight Board. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (h)
• Pub. L. 105–277, §4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6). (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (h)
• Pub. L. 105–277, §4006(a)(1), added par. (5). (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (j)
• Pub. L. 105–206, §6012(b)(2), redesignated par. (8), relating to disclosure of information to administer section 6311, as (9). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (k), (9)
• 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. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (l)
• Pub. L. 105–277, §1006, substituted "September 30, 2003" for "September 30, 1998". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (l)
• Pub. L. 105–206, §3702(a), added par. (17). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (l)
• Pub. L. 105–277, §4002(h), inserted "(f)(5)," after "(c), (e),". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (p)
• 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. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (p)
• Pub. L. 105–206, §3702(b)(1), substituted "(16), or (17)" for "or (16)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (p)
• Pub. L. 105–277, §4006(a)(2), substituted "(j)(1), (2), or (5)" for "(j)(1) or (2)" in introductory provisions. (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (p)
• Pub. L. 105–206, §3702(b)(2), substituted ", (14), or (17)" for "or (14)" in introductory provisions. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (p)
• Pub. L. 105–277, §4006(a)(2), substituted "(j)(1), (2), or (5)" for "(j)(1) or (2)". (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (p)
• Pub. L. 105–206, §3702(b)(3), substituted ", (15), or (17)" for "or (15)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (p)

1997

• Pub. L. 105–33, §11024(b)(2), substituted "(6), (12), or (16)" for "(6) or (12)". (Balanced Budget Act of 1997) Law text · (a)
• Pub. L. 105–34, §976(c), added par. (5). (Taxpayer Relief Act of 1997) Law text · (d)
• Pub. L. 105–34, §1201(b)(2), struck out "or 59(j)" after "section 1(g)". (Taxpayer Relief Act of 1997) Law text · (e)
• 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 writte… (Taxpayer Relief Act of 1997) Law text · (h), (6)
• 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))". (Balanced Budget Act of 1997) Law text · (i)
• Pub. L. 105–34, §1205(c)(1), added par. (8) relating to disclosure of information to administer section 6311. (Taxpayer Relief Act of 1997) Law text · (k)
• Pub. L. 105–34, §1026(a), added par. (8) relating to levies on certain government payments. (Taxpayer Relief Act of 1997) Law text · (k)
• Pub. L. 105–65 struck out at end "Clause (ix) shall not apply after September 30, 1998." (Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1998) Law text · (l)
• 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 wo… (Taxpayer Relief Act of 1997) Law text · (l)
• Pub. L. 105–33, §5514(a)(1), repealed Pub. L. 104–193, §110(l)(4). See 1996 Amendment notes below. (Balanced Budget Act of 1997) Law text · (l)
• 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— (Balanced Budget Act of 1997) Law text · (l)
• Pub. L. 105–33, §11024(b)(1), added par. (16). (Balanced Budget Act of 1997) Law text · (l)
• 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. (Taxpayer Relief Act of 1997) Law text · (p)
• Pub. L. 105–34, §1026(b)(1)(A), substituted "(6), or (8)" for "or (6)". (Taxpayer Relief Act of 1997) Law text · (p)
• Pub. L. 105–33, §11024(b)(4), substituted "(15), or (16)" for "or (15)". (Balanced Budget Act of 1997) Law text · (p)
• Pub. L. 105–34, §1283(b), substituted "(h)(5)" for "(h)(6)" in introductory provisions and in subpar. (F)(ii). (Taxpayer Relief Act of 1997) Law text · (p)
• Pub. L. 105–34, §1026(b)(1)(B), inserted "(k)(8)," after "(j)(1) or (2)," in introductory provisions and in subpar. (F)(ii). (Taxpayer Relief Act of 1997) Law text · (p)
• 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 descr… (Balanced Budget Act of 1997) Law text · (p)
• 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 … (Balanced Budget Act of 1997) Law text · (p)
• 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). Se… (Balanced Budget Act of 1997) Law text · (p)
• Pub. L. 105–33, §5514(a)(1), repealed Pub. L. 104–193, §110(l)(5). See 1996 Amendments note below. (Balanced Budget Act of 1997) Law text · (p)
• Pub. L. 105–33, §11024(b)(6), substituted "(9), or (16), or any other person described in subsection (l)(16)" for "or (9),". (Balanced Budget Act of 1997) Law text · (p)

1996

• Pub. L. 104–193, §316(g)(4)(B)(i), substituted "paragraph (6) or (12) of subsection (l)" for "(l)(12)". (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (a)
• Pub. L. 104–168, §1207, substituted "request for or consent to such disclosure" for "written request for or consent to such disclosure". (Taxpayer Bill of Rights 2) Law text · (c)
• Pub. L. 104–188, §1704(t)(41), substituted "section 1(g) or 59(j)" for "section 1(i) or 59(j)". (Small Business Job Protection Act of 1996) Law text · (e)
• Pub. L. 104–168, §403(a), added par. (8). (Taxpayer Bill of Rights 2) Law text · (e)
• Pub. L. 104–168, §902(a), added par. (9). (Taxpayer Bill of Rights 2) Law text · (e)
• Pub. L. 104–168, §1206(b)(1), struck out par. (8) which read as follows: (Taxpayer Bill of Rights 2) Law text · (i)
• 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— (Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1996.) Law text · (l)
• Pub. L. 104–193, §316(g)(4)(A), added subpar. (B). Former subpar. (B) redesignated (C). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (l)
• 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 an… (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (l)
• Pub. L. 104–193, §316(g)(4)(A), redesignated subpar. (B) as (C). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (l)
• 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". (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (l)
• 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). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (l)
• 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. (Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1996.) Law text · (l)
• 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). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (l)
• Pub. L. 104–168, §1206(a), added par. (15). (Taxpayer Bill of Rights 2) Law text · (l)
• 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)". (Taxpayer Bill of Rights 2) Law text · (p)
• 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). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (p)
• 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). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (p)
• 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. (Taxpayer Bill of Rights 2) Law text · (p)
• 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. (Taxpayer Bill of Rights 2) Law text · (p)
• Pub. L. 104–168, §1206(b)(4), substituted "or (5)" for "(5), or (8)" and "(14), or (15)" for "or (14)". (Taxpayer Bill of Rights 2) Law text · (p)

1994

• 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). · (l)
• 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. · (l)

1993

• Pub. L. 103–66, §13444(a), added par. (4). · (d)
• Pub. L. 103–66, §13403(b), inserted ", or certain housing assistance programs" after "Code" in heading. · (l)
• 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." · (l)
• Pub. L. 103–66, §13403(a)(1)–(3), added cl. (ix). · (l)
• 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))". · (l)
• 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". · (l)
• 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— · (l)
• Pub. L. 103–66, §13561(a)(2)(C)(i), substituted "1998" for "1995". · (l)
• Pub. L. 103–66, §13561(a)(2)(C)(ii), substituted "1997" for "1994". · (l)
• Pub. L. 103–66, §13561(a)(2)(C)(iii), substituted "1998" for "1995". · (l)
• Pub. L. 103–66, §13402(a), added par. (13). · (l)
• Pub. L. 103–182, §522(a), added par. (14). · (l)
• 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… · (m)
• 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— · (m)
• Pub. L. 103–66, §13402(b)(2)(A), substituted "under part B or D" for "under part B". · (m)
• 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". · (m)
• Pub. L. 103–182, §522(b), substituted "(13), or (14)" for "or (13)". · (p)
• Pub. L. 103–66, §13402(b)(3)(A), substituted "(11), (12), or (13), (m)" for "(11), or (12), (m)". · (p)
• Pub. L. 103–182, §522(b), substituted "(13), or (14)" for "or (13)" in introductory provisions. · (p)
• Pub. L. 103–66, §13402(b)(3)(B)(i), substituted "(10), (11), or (13)," for "(10), or (11)," in introductory provisions. · (p)
• Pub. L. 103–182, §522(b), substituted "(13), or (14)" for "or (13)". · (p)
• Pub. L. 103–66, §13402(b)(3)(B)(ii), substituted "(11), (12), or (13)," for "(11), or (12),". · (p)

1992

• Pub. L. 102–568, §602(b)(1), substituted "September 30, 1997" for "September 30, 1992" in concluding provisions. · (l)
• 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). · (l), (III)

1990

• 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. · (e)
• Pub. L. 101–508, §11212(b)(3), added par. (7). · (k)
• 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). · (l)
• 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). · (l)
• Pub. L. 101–508, §5111(b)(1), added par. (7). · (m)
• Pub. L. 101–508, §11313(a), substituted "the programming" for "and the programming" and inserted "and the providing of other services,". · (n)
• 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 follow… · (p)

1989

• Pub. L. 101–239, §6202(a)(1)(B)(i), inserted "(l)(12)," after "subsection (e)(1)(D)(iii),". · (a)
• Pub. L. 101–239, §7841(d)(1), struck out "45," after "32, 44,". · (d)
• Pub. L. 101–239, §6202(a)(1)(A), added par. (12). · (l)
• Pub. L. 101–239, §6202(a)(1)(B)(ii), substituted "(11), or (12)" for "or (11)". · (p)
• 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. · (p)
• Pub. L. 101–239, §6202(a)(1)(B)(iii), substituted "(9), or (12) shall" for "or (9) shall" in introductory provisions. · (p)
• Pub. L. 101–239, §6202(a)(1)(B)(iv), substituted "(11), or (12)" for "or (11)". · (p)

1988

• 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". · (b)
• Pub. L. 100–647, §6251, substituted "250,000" for "2,000,000". · (b)
• Pub. L. 100–690, §7602(d)(2), amended subsec. (d) heading generally, inserting "and State and local law enforcement agencies" after "officials". · (d)
• Pub. L. 100–690, §7602(c), added par. (3). · (d)
• Pub. L. 100–647, §1014(e)(4), substituted "section 1(i) or 59(j)" for "section 1(j)". · (e)
• Pub. L. 100–690, §7601(b)(1), added par. (8). · (i)
• 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. · (k)
• Pub. L. 100–485, §701(b)(1), amended par. (10) generally. Prior to amendment, par. (10) read as follows: · (l)
• 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. · (l), (12)
• Pub. L. 100–647, §8008(c)(1), added par. (6). · (m)
• Pub. L. 100–690, §7601(b)(2)(A), substituted ", (7)(A)(ii), or (8)" for "or (7)(A)(ii)". · (p)
• Pub. L. 100–485, §701(b)(2)(B), substituted "(10), or (11)" for "(10), (11), or (12)". · (p)
• 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),". · (p)
• 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 … · (p)
• Pub. L. 100–485, §701(b)(2)(B), substituted "(10), or (11)" for "(10), (11), or (12)" in introductory provisions. · (p)
• Pub. L. 100–647, §8008(c)(2)(A)(i)(I), substituted "manner," for "manner; and". · (p)
• Pub. L. 100–690, §7601(b)(2)(C), substituted "(5), or (8)" for "or (5)". · (p)
• Pub. L. 100–485, §701(b)(2)(B), substituted "(10), or (11)" for "(10), (11), or (12)". · (p)
• Pub. L. 100–647, §8008(c)(2)(A)(i), added cl. (iii). · (p)

1986

• 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 … · (b)
• Pub. L. 99–514, §1568(a)(2), added par. (10). · (b)
• Pub. L. 99–514, §1411(b), added cl. (iv). · (e)
• Pub. L. 99–514, §1899A(53), substituted "this title" for "this Code". · (l)
• Pub. L. 99–335, §310(a), added par. (12). · (l)
• Pub. L. 99–335, §310(b)(1), substituted "(10), (11), or (12)" for "(10), or (11)". · (p)
• 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). · (p)
• Pub. L. 99–386 substituted "year" for "quarter". · (p)

1985

• Pub. L. 99–92, §8(h)(1), inserted "administered by the Department of Education" in heading. · (m)
• Pub. L. 99–92, §8(h)(2), added par. (5). · (m)

1984

• 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". · (a)
• Pub. L. 98–369, §449(a), substituted "44, 45, 51" for "44, 51". · (d)
• 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. · (l)
• Pub. L. 98–378, §19(b)(1), inserted "social security account number (or numbers, if the individual involved has more than one such number),". · (l)
• 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 … · (l)
• Pub. L. 98–369, §453(b)(5), amended directory language of Pub. L. 96–249, §127(a)(1). See 1980 Amendment note below. · (l)
• 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. · (l)
• Pub. L. 98–378, §19(b)(2), substituted "social security account numbers, net earnings" for "net earnings". · (l)
• Pub. L. 98–369, §453(a), added par. (9). · (l)
• Pub. L. 98–369, §2653(b)(3)(A), added par. (10). · (l)
• Pub. L. 98–378, §21(f)(1), added par. (11). · (l)
• Pub. L. 98–378, §21(f)(2), substituted "(10), or (11)" for "or (10)". · (p)
• Pub. L. 98–369, §2653(b)(3)(B)(i), substituted "(9), or (10)" for "or (9)". · (p)
• 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. · (p)
• Pub. L. 98–378, §21(f)(3), substituted "(10), or (11)" for "or (10)" in provisions preceding subpar. (A). · (p)
• 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). · (p)
• 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. · (p)
• 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. · (p)
• Pub. L. 98–378, §21(f)(4), substituted "(10), or (11)" for "or (10)". · (p)
• Pub. L. 98–369, §2653(b)(3)(B)(iii), substituted "(l)(1), (2), (3), (5), or (10)" for "(l)(1), (2), (3), or (5)". · (p)

1983

• Pub. L. 98–21, §121(c)(3)(A), added par. (6). · (h)
• 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. · (m)
• Pub. L. 98–21, §121(c)(3)(B), inserted "(h)(6)," after "(h)(2)," in introductory provisions. · (p)
• Pub. L. 98–21, §121(c)(3)(B), inserted "(h)(6)," after "(h)(2),". · (p)

1982

• Pub. L. 97–365, §8(c)(1), substituted "paragraph (2) or (4)(B) of subsection (m)" for "subsection (m)(4)(B)". · (a)
• Pub. L. 97–248, §356(a), added pars. (1) to (5). Former pars. (1) to (5) were struck out. · (i)
• Pub. L. 97–248, §356(a), added par. (6). Former par. (6) redesignated (7). · (i)
• 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 … · (i)
• 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 "subpara… · (i)
• 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… · (l)
• 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)". · (l)
• 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 taxpa… · (m)
• 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". · (m)
• Pub. L. 97–248, §356(b)(1)(A), substituted "(7)(A)(ii)" for "(6)(A)(ii)". · (p)
• Pub. L. 97–365, §7(b)(1), substituted "(l)(6)" for "(l)(3) or (6)". · (p)
• Pub. L. 97–248, §356(b)(1)(B), inserted ", (i)(3)(B)(i)," after "described in subsection (d)". · (p)
• Pub. L. 97–248, §356(b)(1)(C), inserted "or otherwise" after "such requests". · (p)
• 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 subsec… · (p)
• 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… · (p)
• 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. · (p)
• Pub. L. 97–248, §356(b)(1)(F), substituted "subsection (i)(7)(A)(ii)" for "subsection (i)(6)(A)(ii)". · (p)

1981

• Pub. L. 97–34 inserted prohibition against disclosure of methods for selection of tax returns for audit. · (b)

1980

• 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). · (d)
• 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. · (e)
• Pub. L. 96–589, §3(c)(1), added par. (5). Former par. (5) redesignated (6). · (e)
• 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). · (e)
• Pub. L. 96–589, §3(c)(1), redesignated former par. (6) as (7). · (e)
• 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. 9… · (l)
• 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. · (l)
• 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 … · (m)
• 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). · (m)
• 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… · (p)
• Pub. L. 96–249, §127(a)(2)(A), substituted "(l)(1), (4)(B), (5), or (7)" for "(l)(1) or (4)(B) or (5)". · (p)
• 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. (… · (p)
• Pub. L. 96–249, §127(a)(2)(B), substituted "(l)(3), (6), or (7)" for "(l)(3) or (6)" in provisions preceding subpar. (A). · (p)
• 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. · (p)
• Pub. L. 96–249, 127(a)(2)(C), substituted "(l)(6) or (7)" for "(l)(6)". · (p)

1978

• Pub. L. 95–600, §701(bb)(1)(B), inserted ", subsection (m)(4)(B)," after "subsection (e)(1)(D)(iii)". · (a)
• Pub. L. 95–600, §701(bb)(2), inserted "31," after "21, 23, 24,". · (d)
• 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 … · (h)
• 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 unde… · (h)
• 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 t… · (h)
• Pub. L. 95–600, §701(bb)(3), (4), inserted provisions relating to name and address of taxpayer not being treated as return information. · (i), (3)
• 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. · (k)
• Pub. L. 95–600, §701(bb)(1)(A), reenacted pars. (1) to (3) without change and added par. (4). · (m)

1977

• 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) … · (m)

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

1974

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

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…

1965

• Pub. L. 89–44 substituted "B and C" for "B, C, and D". · (a)

1964

• Pub. L. 88–563 inserted reference to chapter 41. · (a)