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 Puspan. 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 Puspan. 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 Puspan. 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 Puspan. 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section 2204g of Title 7, Agriculture, amended sections 1991 and 2276 of Title 7 and section 9 of Title 13, Census, repealed section 142 of Title 13, and enacted provisions set out as a note under section 1991 of Title 7.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 Puspan. 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 Puspan. 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, 1320span–1, 1320span–11, 1320span–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 Puspan. 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 Puspan. 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 Puspan. 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 Puspan. 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 Puspan. 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 Puspan. 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 Puspan. L. 95–452, Oct. 12, 1978, 92 Stat. 1101, which was set out in the Appendix to Title 5, Government Organization and Employees, and was substantially repealed and restated in chapter 4 (§ 401 et seq.) of Title 5 by Puspan. L. 117–286, §§ 3(span), 7, Dec. 27, 2022, 136 Stat. 4206, 4361. For disposition of sections of the Act into chapter 4 of Title 5, see Disposition Table preceding section 101 of Title 5.
The date of enactment of the COVID-related Tax Relief Act of 2020, referred to in subsec. (l)(13)(D)(vi), means the date of enactment of subtitle B (§ 271 et seq.) of title II of div. N of Puspan. L. 116–260, which was approved Dec. 27, 2020.
The Patient Protection and Affordable Care Act, referred to in subsec. (l)(21)(A), (B), is Puspan. 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 Puspan. L. 102–408, title I, § 102, Oct. 13, 1992, 106 Stat. 1994. Puspan. 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 Puspan. 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 Puspan. L. 102–408. Puspan. 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 Puspan. 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.
Puspan. L. 110–234 and Puspan. L. 110–246 made identical amendments to this section. The amendments by Puspan. L. 110–234 were repealed by section 4(a) of Puspan. L. 110–246.
Section 1224(span)(1) to (3) of Puspan. 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.
2020—Subsec. (a)(3). Puspan. 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),”.
Puspan. L. 116–260, div. N, § 283(span)(2)(A), and div. FF, § 102(span)(2)(A), amended par. (3) identically, substituting “(14), or (15)” for “or (14)”.
Puspan. L. 116–136, § 3516(a)(1), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)” for “(13), (16)”.
Subsec. (k)(15). Puspan. L. 116–260, div. N, § 283(span)(1), and div. FF, § 102(span)(1), amended subsec. (k) identically, adding par. (15).
Subsec. (l)(13)(C)(ii). Puspan. L. 116–136, § 3516(a)(5), substituted “section 263A(e)(4)” for “section 236A(e)(4)”.
Subsec. (l)(13)(D)(iii). Puspan. 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 education described in subclause (I) or a State higher education agency described in subclause (II) may designate a contractor of such institution or state agency to receive return information on behalf of such institution or state agency to administer aspects of the institution’s or state agency’s activities for the application, award, and administration of such financial aid.”
Subsec. (l)(13)(D)(iv) to (vi). Puspan. 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).
Subsec. (l)(13)(F). Puspan. 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)”.
Subsec. (p)(3)(A). Puspan. 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),”.
Puspan. L. 116–136, § 3516(a)(2), substituted “(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(12),”.
Subsec. (p)(4). Puspan. L. 116–260, div. N, § 283(span)(2)(B), and div. FF, § 102(span)(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 subsection (k)(10)” wherever appearing.
Puspan. L. 116–136, § 3516(a)(4), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(13)” wherever appearing.
Puspan. L. 116–136, § 3516(a)(3), substituted “(13), or (16)” for “(13) or (16)” in two places in concluding provisions.
2019—Subsec. (a)(3). Puspan. L. 116–91, § 3(span), inserted “, (13)” after “(12)”.
Puspan. L. 116–25, § 2202(span), inserted “subsection (c),” after “return information under”.
Puspan. L. 116–25, § 2003(c)(2)(A), substituted “, (13), or (14)” for “or (13)”.
Puspan. L. 116–25, § 1405(a)(2)(A), substituted “paragraph (10) or (13) of subsection (k)” for “subsection (k)(10)”.
Subsec. (c). Puspan. 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). Puspan. 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). Puspan. L. 116–25, § 1405(a)(1), added par. (13).
Subsec. (k)(14). Puspan. L. 116–25, § 2003(c)(1), added par. (14).
Subsec. (l)(13). Puspan. 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). Puspan. L. 116–94, § 404(a), added par. (3).
Subsec. (p)(3)(A). Puspan. L. 116–91, § 3(c)(1), struck out “(13)” after “(12),”.
Subsec. (p)(4). Puspan. L. 116–94, § 404(span), substituted “, (o)(1)(A), or (o)(3)” for “or (o)(1)(A)” in introductory provisions of par. (4) and subpar. (F)(ii).
Puspan. L. 116–91, § 3(c)(2), inserted “, (13)” after “(l)(10)” wherever appearing.
Subsec. (p)(8)(B). Puspan. L. 116–25, § 2004(span), inserted “or paragraph (9)” after “subparagraph (A)”.
Subsec. (p)(9). Puspan. L. 116–25, § 2004(a), added par. (9).
2018—Subsec. (l)(7). Puspan. L. 115–141, § 401(a)(267), struck out “of 1977” after “of 2008” in span.
Subsec. (l)(10)(A). Puspan. 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). Puspan. L. 115–141, § 401(a)(269), struck out cl. (i) designation after “(B)” in span and inserted it before “Any” in text.
Subsec. (l)(16)(A). Puspan. L. 115–141, § 401(a)(270), substituted “section 6103(span)(6)” for “subsection 6103(span)(6)”.
Subsec. (p)(3)(A). Puspan. L. 115–141, § 401(a)(271), substituted “subsection (c)” for “subsections (c)”.
Subsec. (p)(3)(C)(ii). Puspan. L. 115–141, § 401(a)(272), substituted “made.” for “made,”.
Subsec. (p)(4). Puspan. L. 115–141, § 401(a)(275), substituted “subsection (l)(21),” for “subsection (l)(21),,” in two places in concluding provisions.
Puspan. L. 115–141, § 401(a)(273), substituted “(7)(A)(ii)” for “7(A)(ii)” in introductory provisions.
Subsec. (p)(4)(F)(ii). Puspan. 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). Puspan. L. 114–184, § 2(span)(2)(A), substituted “subsection (i)(1)(C) or (7)(A)” for “subsection (i)(7)(A)”.
Subsec. (i)(1)(A)(i). Puspan. 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). Puspan. 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). Puspan. 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). Puspan. L. 114–184, § 2(span)(1), added subpar. (C).
Subsec. (p)(4). Puspan. L. 114–184, § 2(span)(2)(B), substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)” in introductory provisions.
2015—Subsec. (e)(11). Puspan. L. 114–113 added par. (11).
Subsec. (k)(11). Puspan. L. 114–94, § 32101(c)(1), added par. (11).
Subsec. (k)(12). Puspan. L. 114–94, § 32102(d), added par. (12).
Subsec. (p)(4). Puspan. 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). Puspan. L. 112–240, § 209(span)(1), inserted “subsection (k)(10),” after “subsection (e)(1)(D)(iii),”.
Subsec. (k)(10). Puspan. 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). Puspan. L. 112–240, § 209(span)(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). Puspan. L. 112–240, § 209(span)(2)(B), inserted “subsection (k)(10) or” before “subsection (l)(10),”.
2010—Subsec. (a)(3). Puspan. L. 111–148, § 1414(span), substituted “(20), or (21)” for “or (20)”.
Subsec. (k)(10). Puspan. L. 111–198, § 4(d), substituted “to certain prison officials” for “of prisoners to Federal Bureau of Prisons” in span.
Subsec. (k)(10)(A). Puspan. 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). Puspan. L. 111–198, § 4(span), 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). Puspan. L. 111–148, § 3308(span)(2)(A), inserted “and part D base beneficiary premium increase” after “part B premium subsidy adjustment” in span.
Subsec. (l)(20)(A). Puspan. L. 111–148, § 3308(span)(2)(B)(i), inserted “or increase under section 1860D–13(a)(7)” after “section 1839(i)” in introductory provisions.
Subsec. (l)(20)(A)(vii). Puspan. L. 111–148, § 3308(span)(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). Puspan. L. 111–148, § 3308(span)(2)(C), designated existing provisions as cl. (i) and inserted span, 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). Puspan. L. 111–148, § 1414(a)(1), added par. (21).
Subsec. (l)(21)(A)(iv). Puspan. L. 111–152, § 1004(a)(1)(B), substituted “modified adjusted gross” for “modified gross”.
Subsec. (l)(22). Puspan. L. 111–192, § 103(a)(1), added par. (22).
Subsec. (p)(4). Puspan. L. 111–198, § 4(c), inserted “(k)(10),” before “(l)(6)” in introductory provisions.
Puspan. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.
Puspan. 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). Puspan. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.
Puspan. 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). Puspan. L. 111–3, § 702(f)(1), designated existing provisions as subpar. (A), inserted span, realigned margins, and added subpar. (B).
Subsec. (p)(4). Puspan. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.
Subsec. (p)(4)(F)(ii). Puspan. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.
2008—Subsec. (a)(3). Puspan. L. 110–328, § 3(span)(1), inserted “(10),” after “(6),”.
Subsec. (i)(3)(C)(iv). Puspan. 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). Puspan. L. 110–343, § 402(span), struck out subpar. (E). Text read as follows: “No disclosure may be made under this paragraph after December 31, 2007.”
Subsec. (k)(10). Puspan. L. 110–428, § 2(a), added par. (10).
Subsec. (l)(7). Puspan. L. 110–246, § 4002(span)(1)(H), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in span.
Puspan. 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). Puspan. L. 110–246, § 4002(span)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
Subsec. (l)(7)(D)(viii)(III). Puspan. L. 110–245, § 108(span), substituted “sections 1710(a)(2)(G), 1710(a)(3), and 1710(span)” for “sections 1710(a)(1)(I), 1710(a)(2), 1710(span), and 1712(a)(2)(B)”.
Subsec. (l)(10). Puspan. L. 110–328, § 3(span)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in span.
Subsec. (l)(10)(A). Puspan. L. 110–328, § 3(span)(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). Puspan. L. 110–328, § 3(span)(2)(C), inserted cl. (i) designation after “(B)” and added cl. (ii).
Puspan. L. 110–328, § 3(span)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in two places.
Subsec. (p)(4). Puspan. L. 110–428, § 2(span), substituted “(k)(8) or (10)” for “(k)(8)” in introductory provisions.
Puspan. L. 110–328, § 3(span)(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). Puspan. L. 110–328, § 3(span)(3)(B), substituted “(l)(10), (16),” for “(l)(16),”.
Subsec. (p)(4)(F)(ii). Puspan. L. 110–428, § 2(span), substituted “(k)(8) or (10)” for “(k)(8)”.
2007—Subsec. (span)(5)(A)(i). Puspan. L. 110–172 struck out “the Canal Zone,” after “the Virgin Islands,”.
Subsec. (e)(10). Puspan. L. 110–142 added par. (10).
Subsec. (k)(5). Puspan. 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). Puspan. L. 109–280, § 1224(span)(1), inserted “or section 6104(c)” after “this section”. See Codification note above.
Subsec. (span)(5). Puspan. L. 109–432, § 421(a), reenacted span 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), (span)(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). Puspan. L. 109–432, § 122(a)(1), substituted “2007” for “2006”.
Subsec. (d)(6). Puspan. L. 109–432, § 421(span), added par. (6).
Subsec. (i)(3)(C)(iv), (7)(E). Puspan. L. 109–432, § 122(span)(1), substituted “2007” for “2006”.
Subsec. (l)(13)(D). Puspan. L. 109–432, § 122(c)(1), substituted “2007” for “2006”.
Subsec. (p)(3)(A). Puspan. L. 109–280, § 1224(span)(2), inserted “and section 6104(c)” after “this section” in first sentence. See Codification note above.
Subsec. (p)(4). Puspan. L. 109–280, § 1224(span)(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). Puspan. L. 109–280, § 1224(span)(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). Puspan. L. 109–135, § 305(a)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (i)(3)(C)(iv). Puspan. L. 109–135, § 305(span)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (i)(7)(E). Puspan. L. 109–135, § 305(span)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (i)(8)(A), (B)(i), (ii). Puspan. L. 109–135, § 412(rr)(3), substituted “Government Accountability Office” for “General Accounting Office”.
Subsec. (l)(13)(D). Puspan. L. 109–135, § 305(c)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (l)(17). Puspan. L. 109–135, § 406(a), substituted “subsection (f), (i)(8), or (p)” for “subsection (f), (i)(7), or (p)”.
Subsec. (p)(3)(C)(i). Puspan. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office” in introductory provisions.
Subsec. (p)(4). Puspan. 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.”
Puspan. L. 109–135, § 412(yy)(1), reenacted span 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—”.
Puspan. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office” wherever appearing.
Subsec. (p)(4)(F)(i). Puspan. 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). Puspan. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office”.
2004—Subsec. (d)(5). Puspan. L. 108–311, § 311(a), amended span 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). Puspan. 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). Puspan. L. 108–311, § 320(a), substituted “December 31, 2005” for “December 31, 2003”.
Subsec. (i)(7)(A)(v). Puspan. L. 108–311, § 320(span), added cl. (v).
Subsec. (i)(7)(E). Puspan. L. 108–311, § 320(a), substituted “December 31, 2005” for “December 31, 2003”.
Subsec. (l)(13)(D). Puspan. L. 108–311, § 317, substituted “December 31, 2005” for “December 31, 2004”.
Subsec. (p)(4). Puspan. 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 Puspan. L. 108–173. See 2003 Amendment notes below.
Puspan. 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 Puspan. L. 108–173. See 2003 Amendment note below.
2003—Subsec. (a)(3). Puspan. L. 108–173, § 811(c)(2)(A), substituted “(19), or (20)” for “or (19)”.
Puspan. L. 108–173, § 105(e)(2), substituted “(16), or (19)” for “or (16)”.
Subsec. (l)(7)(D)(ii). Puspan. 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). Puspan. 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). Puspan. L. 108–173, § 900(e)(3)(B), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in span and introductory provisions.
Subsec. (l)(13)(D). Puspan. L. 108–89 substituted “December 31, 2004” for “September 30, 2003”.
Subsec. (l)(19). Puspan. L. 108–173, § 105(e)(1), added par. (19).
Subsec. (l)(20). Puspan. L. 108–173, § 811(c)(1), added par. (20).
Subsec. (p)(4). Puspan. L. 108–173, § 811(c)(2)(B), substituted “(l)(16), (17), (19), or (20)” for “(l)(16), (17), or (19)” wherever appearing.
Puspan. L. 108–173, § 105(e)(3), substituted “(l)(16), (17), or (19)” for “(l)(16) or (17)” wherever appearing.
2002—Subsec. (a)(2). Puspan. L. 107–134, § 201(c)(1), inserted “any local law enforcement agency receiving information under subsection (i)(7)(A),” after “State,”.
Subsec. (span)(11). Puspan. L. 107–134, § 201(c)(2), added par. (11).
Subsec. (i)(3). Puspan. L. 107–134, § 201(c)(3), inserted “or terrorist” after “criminal” in span.
Subsec. (i)(3)(C). Puspan. L. 107–134, § 201(a), added subpar. (C).
Subsec. (i)(4)(A). Puspan. L. 107–134, § 201(c)(4)(A), inserted “or (7)(C)” after “paragraph (1)” in introductory provisions.
Subsec. (i)(4)(B). Puspan. L. 107–134, § 201(c)(4)(B), substituted “(3)(A) or (C), or (7)” for “or (3)(A)”.
Subsec. (i)(6). Puspan. L. 107–134, § 201(c)(5), substituted “(3)(A) or (C)” for “(3)(A)” and “(7), or (8)” for “or (7)”.
Subsec. (i)(7). Puspan. L. 107–134, § 201(span), added par. (7). Former par. (7) redesignated (8).
Subsec. (i)(8). Puspan. L. 107–134, § 201(span), redesignated par. (7) as (8).
Subsec. (i)(8)(A)(i). Puspan. 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). Puspan. L. 107–330 substituted “September 30, 2008” for “September 30, 2003” in second sentence of concluding provisions.
Subsec. (l)(8). Puspan. L. 107–147, § 416(c)(1)(A), substituted “Federal, State, and local” for “State and local” in span.
Subsec. (l)(8)(A). Puspan. L. 107–147, § 416(c)(1)(B), inserted “Federal or” before “State or local”.
Subsec. (l)(18). Puspan. L. 107–210, § 202(span)(1), added par. (18).
Subsec. (p)(3)(A). Puspan. L. 107–210, § 202(span)(2)(A), substituted “(17), or (18)” for “or (17)”.
Puspan. L. 107–134, § 201(c)(6)(A), substituted “(8)(A)(ii)” for “(7)(A)(ii)”.
Subsec. (p)(3)(C)(i). Puspan. 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). Puspan. L. 107–210, § 202(span)(2)(B), inserted “or (17)” after “any other person described in subsection (l)(16)” wherever appearing.
Puspan. 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). Puspan. 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). Puspan. L. 107–134, § 201(c)(8), substituted “(i)(8)(A)(ii)” for “(i)(7)(A)(ii)”.
2000—Subsec. (span)(2)(D). Puspan. L. 106–554, § 1(a)(7) [title III, § 304(a)], added subpar. (D).
Subsec. (e)(1)(D)(v). Puspan. 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). Puspan. L. 106–554, § 1(a)(7) [title III, § 310(a)(1)], added par. (6).
Subsec. (k)(6). Puspan. L. 106–554, § 1(a)(7) [title III, § 313(c)], substituted “certain” for “internal revenue” in span 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). Puspan. 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). Puspan. 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). Puspan. 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). Puspan. 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). Puspan. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(C)], inserted “and the Congressional Budget Office” after “commissions”.
1999—Subsec. (span)(2)(C). Puspan. L. 106–170 added subpar. (C).
1998—Subsec. (d)(5). Puspan. 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). Puspan. 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). Puspan. L. 105–206, § 6019(c), substituted “(5), (8), or (9)” for “or (5)”.
Subsec. (f)(5). Puspan. L. 105–206, § 3708(a), added par. (5).
Subsec. (h)(4)(A). Puspan. L. 105–206, § 6023(22), inserted “if” before “the taxpayer is a party to”.
Subsec. (h)(5). Puspan. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
Puspan. L. 105–206, § 1101(span), added par. (5), relating to Internal Revenue Service Oversight Board.
Subsec. (h)(6). Puspan. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
Subsec. (j)(5). Puspan. L. 105–277, § 4006(a)(1), added par. (5).
Subsec. (k)(8), (9). Puspan. L. 105–206, § 6012(span)(2), redesignated par. (8), relating to disclosure of information to administer section 6311, as (9).
Subsec. (l)(10). Puspan. L. 105–206, § 3711(span), in span 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). Puspan. L. 105–277, § 1006, substituted “September 30, 2003” for “September 30, 1998”.
Subsec. (l)(17). Puspan. L. 105–206, § 3702(a), added par. (17).
Subsec. (p)(3)(A). Puspan. L. 105–277, § 4002(h), inserted “(f)(5),” after “(c), (e),”.
Puspan. L. 105–206, § 6012(span)(4), provided that section 1205(c)(3) of Puspan. L. 105–34 shall be applied as if it struck “or (8)” and inserted “(8), or (9)”. See 1997 Amendment note below.
Puspan. L. 105–206, § 3702(span)(1), substituted “(16), or (17)” for “or (16)”.
Subsec. (p)(4). Puspan. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)” in introductory provisions.
Puspan. L. 105–206, § 3702(span)(2), substituted “, (14), or (17)” for “or (14)” in introductory provisions.
Subsec. (p)(4)(F)(ii). Puspan. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)”.
Puspan. L. 105–206, § 3702(span)(3), substituted “, (15), or (17)” for “or (15)”.
1997—Subsec. (a)(3). Puspan. L. 105–33, § 11024(span)(2), substituted “(6), (12), or (16)” for “(6) or (12)”.
Subsec. (d)(5). Puspan. L. 105–34, § 976(c), added par. (5).
Subsec. (e)(1)(A)(iv). Puspan. L. 105–34, § 1201(span)(2), struck out “or 59(j)” after “section 1(g)”.
Subsec. (h)(5), (6). Puspan. L. 105–34, § 1283(a), redesignated par. (6) as (5) and struck out span 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). Puspan. L. 105–33, § 11024(span)(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). Puspan. L. 105–34, § 1205(c)(1), added par. (8) relating to disclosure of information to administer section 6311.
Puspan. L. 105–34, § 1026(a), added par. (8) relating to levies on certain government payments.
Subsec. (l)(7)(D). Puspan. L. 105–65 struck out at end “Clause (ix) shall not apply after September 30, 1998.”
Puspan. 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). Puspan. L. 105–33, § 5514(a)(1), repealed Puspan. L. 104–193, § 110(l)(4). See 1996 Amendment notes below.
Subsec. (l)(12)(F). Puspan. L. 105–33, § 4631(c)(2), struck out span 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). Puspan. L. 105–33, § 11024(span)(1), added par. (16).
Subsec. (p)(3)(A). Puspan. 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.
Puspan. L. 105–34, § 1026(span)(1)(A), substituted “(6), or (8)” for “or (6)”.
Puspan. L. 105–33, § 11024(span)(4), substituted “(15), or (16)” for “or (15)”.
Subsec. (p)(4). Puspan. L. 105–34, § 1283(span), substituted “(h)(5)” for “(h)(6)” in introductory provisions and in subpar. (F)(ii).
Puspan. L. 105–34, § 1026(span)(1)(B), inserted “(k)(8),” after “(j)(1) or (2),” in introductory provisions and in subpar. (F)(ii).
Puspan. L. 105–33, § 11024(span)(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)”.
Puspan. L. 105–33, § 11024(span)(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.
Puspan. L. 105–33, § 11024(span)(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 Puspan. L. 104–168, § 1206(span)(3)(C). See 1996 Amendments note below.
Puspan. L. 105–33, § 5514(a)(1), repealed Puspan. L. 104–193, § 110(l)(5). See 1996 Amendments note below.
Subsec. (p)(4)(F)(i). Puspan. L. 105–33, § 11024(span)(6), substituted “(9), or (16), or any other person described in subsection (l)(16)” for “or (9),”.
1996—Subsec. (a)(3). Puspan. L. 104–193, § 316(g)(4)(B)(i), substituted “paragraph (6) or (12) of subsection (l)” for “(l)(12)”.
Subsec. (c). Puspan. 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). Puspan. L. 104–188, § 1704(t)(41), substituted “section 1(g) or 59(j)” for “section 1(i) or 59(j)”.
Subsec. (e)(8). Puspan. L. 104–168, § 403(a), added par. (8).
Subsec. (e)(9). Puspan. L. 104–168, § 902(a), added par. (9).
Subsec. (i)(8). Puspan. L. 104–168, § 1206(span)(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). Puspan. L. 104–134, § 31001(i)(2), reenacted span 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). Puspan. L. 104–193, § 316(g)(4)(A), added subpar. (B). Former subpar. (B) redesignated (C).
Subsec. (l)(6)(C). Puspan. L. 104–193, § 316(g)(4)(B)(ii), reenacted span 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.”
Puspan. L. 104–193, § 316(g)(4)(A), redesignated subpar. (B) as (C).
Subsec. (l)(7)(D)(i). Puspan. L. 104–193, § 110(l)(2), formerly § 110(l)(3), as renumbered by Puspan. 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). Puspan. L. 104–193, § 110(l)(4)(A), which directed substitution of “(c), (d), or (e)” for “(c) or (d)” wherever appearing, was repealed by Puspan. L. 105–33, § 5514(a)(1).
Subsec. (l)(10)(A). Puspan. 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). Puspan. 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 Puspan. L. 105–33, § 5514(a)(1).
Subsec. (l)(15). Puspan. L. 104–168, § 1206(a), added par. (15).
Subsec. (p)(3)(A). Puspan. L. 104–168, § 1206(span)(2), substituted “or (7)(A)(ii)” for “(7)(A)(ii), or (8)” and “(14), or (15)” for “or (14)”.
Subsec. (p)(4). Puspan. 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).
Puspan. 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 Puspan. L. 105–33, § 5514(a)(1).
Puspan. L. 104–168, § 1206(span)(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.
Puspan. L. 104–168, § 1206(span)(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). Puspan. L. 104–168, § 1206(span)(4), substituted “or (5)” for “(5), or (8)” and “(14), or (15)” for “or (14)”.
1994—Subsec. (l)(5). Puspan. L. 103–296, § 311(span), substituted “for the purpose of—” for “for the purpose of”, inserted subpar. (A) designation, substituted “program; or” for “program.”, and added subpar. (B).
Puspan. L. 103–296, § 108(h)(6), substituted “Social Security Administration” for “Department of Health and Human Services” in span and “Commissioner of Social Security” for “Secretary of Health and Human Services” in text.
1993—Subsec. (d)(4). Puspan. L. 103–66, § 13444(a), added par. (4).
Subsec. (l)(7). Puspan. L. 103–66, § 13403(span), inserted “, or certain housing assistance programs” after “Code” in span.
Subsec. (l)(7)(D). Puspan. 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). Puspan. L. 103–66, § 13403(a)(1)–(3), added cl. (ix).
Subsec. (l)(12)(B)(i). Puspan. 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). Puspan. 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). Puspan. L. 103–66, § 13561(e)(2)(B), amended span 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(span)(1)), and
“(II) any large group health plan (as defined in section 5000(span)(2)).”
Subsec. (l)(12)(F)(i). Puspan. L. 103–66, § 13561(a)(2)(C)(i), substituted “1998” for “1995”.
Subsec. (l)(12)(F)(ii)(I). Puspan. L. 103–66, § 13561(a)(2)(C)(ii), substituted “1997” for “1994”.
Subsec. (l)(12)(F)(ii)(II). Puspan. L. 103–66, § 13561(a)(2)(C)(iii), substituted “1998” for “1995”.
Subsec. (l)(13). Puspan. L. 103–66, § 13402(a), added par. (13).
Subsec. (l)(14). Puspan. L. 103–182, § 522(a), added par. (14).
Subsec. (m)(4). Puspan. L. 103–66, § 13402(span)(1), amended par. span 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). Puspan. L. 103–66, § 13402(span)(1), amended span 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). Puspan. L. 103–66, § 13402(span)(2)(A), substituted “under part B or D” for “under part B”.
Subsec. (m)(4)(B)(ii). Puspan. L. 103–66, § 13402(span)(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). Puspan. L. 103–182, § 522(span), substituted “(13), or (14)” for “or (13)”.
Puspan. L. 103–66, § 13402(span)(3)(A), substituted “(11), (12), or (13), (m)” for “(11), or (12), (m)”.
Subsec. (p)(4). Puspan. L. 103–182, § 522(span), substituted “(13), or (14)” for “or (13)” in introductory provisions.
Puspan. L. 103–66, § 13402(span)(3)(B)(i), substituted “(10), (11), or (13),” for “(10), or (11),” in introductory provisions.
Subsec. (p)(4)(F)(ii). Puspan. L. 103–182, § 522(span), substituted “(13), or (14)” for “or (13)”.
Puspan. L. 103–66, § 13402(span)(3)(B)(ii), substituted “(11), (12), or (13),” for “(11), or (12),”.
1992—Subsec. (l)(7)(D). Puspan. L. 102–568, § 602(span)(1), substituted “September 30, 1997” for “September 30, 1992” in concluding provisions.
Subsec. (l)(7)(D)(viii)(II), (III). Puspan. L. 102–568, § 602(span)(2), substituted “1315” for “415” in subcl. (II) and “sections 1710(a)(1)(I), 1710(a)(2), 1710(span), and 1712(a)(2)(B)” for “section 610(a)(1)(I), 610(a)(2), 610(span), and 612(a)(2)(B)” in subcl. (III).
1990—Subsec. (e)(1)(A)(iv). Puspan. 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 Puspan. L. 100–647, § 1014(e)(4). See 1988 Amendment note below.
Subsec. (k)(7). Puspan. L. 101–508, § 11212(span)(3), added par. (7).
Subsec. (l)(7). Puspan. 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 span and added cl. (viii) and concluding provisions at end of subpar. (D).
Subsec. (l)(12)(F). Puspan. 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). Puspan. L. 101–508, § 5111(span)(1), added par. (7).
Subsec. (n). Puspan. L. 101–508, § 11313(a), substituted “the programming” for “and the programming” and inserted “and the providing of other services,”.
Subsec. (p)(4). Puspan. L. 101–508, § 5111(span)(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). Puspan. L. 101–239, § 6202(a)(1)(B)(i), inserted “(l)(12),” after “subsection (e)(1)(D)(iii),”.
Subsec. (d)(1). Puspan. L. 101–239, § 7841(d)(1), struck out “45,” after “32, 44,”.
Subsec. (l)(12). Puspan. L. 101–239, § 6202(a)(1)(A), added par. (12).
Subsec. (p)(3)(A). Puspan. L. 101–239, § 6202(a)(1)(B)(ii), substituted “(11), or (12)” for “or (11)”.
Subsec. (p)(4). Puspan. 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.
Puspan. 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). Puspan. L. 101–239, § 6202(a)(1)(B)(iv), substituted “(11), or (12)” for “or (11)”.
1988—Subsec. (span)(5)(A). Puspan. L. 100–647, § 1012(bspan)(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. (span)(5)(B)(i). Puspan. L. 100–647, § 6251, substituted “250,000” for “2,000,000”.
Subsec. (d). Puspan. L. 100–690, § 7602(d)(2), amended subsec. (d) span generally, inserting “and State and local law enforcement agencies” after “officials”.
Subsec. (d)(3). Puspan. L. 100–690, § 7602(c), added par. (3).
Subsec. (e)(1)(A)(iv). Puspan. L. 100–647, § 1014(e)(4), substituted “section 1(i) or 59(j)” for “section 1(j)”.
Subsec. (i)(8). Puspan. L. 100–690, § 7601(span)(1), added par. (8).
Subsec. (k)(4). Puspan. L. 100–647, § 1012(bspan)(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). Puspan. L. 100–485, § 701(span)(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). Puspan. L. 100–485, § 701(span)(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). Puspan. L. 100–647, § 8008(c)(1), added par. (6).
Subsec. (p)(3)(A). Puspan. L. 100–690, § 7601(span)(2)(A), substituted “, (7)(A)(ii), or (8)” for “or (7)(A)(ii)”.
Puspan. L. 100–485, § 701(span)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
Subsec. (p)(4). Puspan. L. 100–690, § 7601(span)(2)(B), in introductory provisions substituted “(5), or (8)” for “or (5)” and “(i)(3)(B)(i) or (8)” for “(i)(3)(B)(i),”.
Puspan. 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).”
Puspan. L. 100–485, § 701(span)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)” in introductory provisions.
Subsec. (p)(4)(F)(i). Puspan. L. 100–647, § 8008(c)(2)(A)(i)(I), substituted “manner,” for “manner; and”.
Subsec. (p)(4)(F)(ii). Puspan. L. 100–690, § 7601(span)(2)(C), substituted “(5), or (8)” for “or (5)”.
Puspan. L. 100–485, § 701(span)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
Subsec. (p)(4)(F)(iii). Puspan. L. 100–647, § 8008(c)(2)(A)(i), added cl. (iii).
1986—Subsec. (span)(5). Puspan. 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. (span)(10). Puspan. L. 99–514, § 1568(a)(2), added par. (10).
Subsec. (e)(1)(A)(iv). Puspan. L. 99–514, § 1411(span), added cl. (iv).
Subsec. (l)(7)(D)(v). Puspan. L. 99–514, § 1899A(53), substituted “this title” for “this Code”.
Subsec. (l)(12). Puspan. L. 99–335, § 310(a), added par. (12).
Subsec. (p)(3)(A). Puspan. L. 99–335, § 310(span)(1), substituted “(10), (11), or (12)” for “(10), or (11)”.
Subsec. (p)(4). Puspan. L. 99–335, § 310(span)(2), substituted “(10), (11), or (12)” for “(10), or (11)” in provisions preceding subpar. (A) and in subpar. (F)(ii).
Subsec. (p)(5). Puspan. L. 99–386 substituted “year” for “quarter”.
1985—Subsec. (m)(4). Puspan. L. 99–92, § 8(h)(1), inserted “administered by the Department of Education” in span.
Subsec. (m)(5). Puspan. L. 99–92, § 8(h)(2), added par. (5).
1984—Subsec. (a)(2). Puspan. 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). Puspan. L. 98–369, § 449(a), substituted “44, 45, 51” for “44, 51”.
Subsec. (l)(5). Puspan. L. 98–369, § 2663(j)(5)(E), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in span and text.
Subsec. (l)(6)(A)(i). Puspan. L. 98–378, § 19(span)(1), inserted “social security account number (or numbers, if the individual involved has more than one such number),”.
Subsec. (l)(7). Puspan. 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.
Puspan. L. 98–369, § 453(span)(5), amended directory language of Puspan. L. 96–249, § 127(a)(1). See 1980 Amendment note below.
Subsec. (l)(8). Puspan. L. 98–369, § 453(span)(6), directed that the par. (7) added by Puspan. L. 96–265 be redesignated as par. (8). See 1980 Amendment note below.
Subsec. (l)(8)(A). Puspan. L. 98–378, § 19(span)(2), substituted “social security account numbers, net earnings” for “net earnings”.
Subsec. (l)(9). Puspan. L. 98–369, § 453(a), added par. (9).
Subsec. (l)(10). Puspan. L. 98–369, § 2653(span)(3)(A), added par. (10).
Subsec. (l)(11). Puspan. L. 98–378, § 21(f)(1), added par. (11).
Subsec. (p)(3)(A). Puspan. L. 98–378, § 21(f)(2), substituted “(10), or (11)” for “or (10)”.
Puspan. L. 98–369, § 2653(span)(3)(B)(i), substituted “(9), or (10)” for “or (9)”.
Puspan. L. 98–369, § 453(span)(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). Puspan. L. 98–378, § 21(f)(3), substituted “(10), or (11)” for “or (10)” in provisions preceding subpar. (A).
Puspan. L. 98–369, § 2653(span)(3)(B)(ii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)” in provisions preceding subpar. (A).
Puspan. L. 98–369, § 453(span)(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). Puspan. L. 98–369, § 453(span)(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). Puspan. L. 98–378, § 21(f)(4), substituted “(10), or (11)” for “or (10)”.
Puspan. L. 98–369, § 2653(span)(3)(B)(iii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)”.
1983—Subsec. (h)(6). Puspan. L. 98–21, § 121(c)(3)(A), added par. (6).
Subsec. (m)(2). Puspan. 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). Puspan. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),” in introductory provisions.
Subsec. (p)(4)(F)(ii). Puspan. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),”.
1982—Subsec. (a)(3). Puspan. 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). Puspan. L. 97–248, § 356(a), added pars. (1) to (5). Former pars. (1) to (5) were struck out.
Subsec. (i)(6). Puspan. L. 97–248, § 356(a), added par. (6). Former par. (6) redesignated (7).
Subsec. (i)(7). Puspan. 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 Puspan. L. 97–248.
Puspan. L. 97–248, §§ 356(a), 358(a), (span), 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). Puspan. 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). Puspan. 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). Puspan. 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).
Puspan. 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). Puspan. L. 97–248, § 356(span)(1)(A), substituted “(7)(A)(ii)” for “(6)(A)(ii)”.
Subsec. (p)(3)(C)(i). Puspan. L. 97–365, § 7(span)(1), substituted “(l)(6)” for “(l)(3) or (6)”.
Puspan. L. 97–248, § 356(span)(1)(B), inserted “, (i)(3)(B)(i),” after “described in subsection (d)”.
Subsec. (p)(3)(C)(i)(II). Puspan. L. 97–248, § 356(span)(1)(C), inserted “or otherwise” after “such requests”.
Subsec. (p)(4). Puspan. L. 97–365, § 7(span)(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)”.
Puspan. L. 97–365, § 8(span), 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).
Puspan. L. 97–248, § 356(span)(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). Puspan. L. 97–248, § 356(span)(1)(F), substituted “subsection (i)(7)(A)(ii)” for “subsection (i)(6)(A)(ii)”.
1981—Subsec. (span)(2). Puspan. L. 97–34 inserted prohibition against disclosure of methods for selection of tax returns for audit.
1980—Subsec. (d). Puspan. L. 96–598 designated existing provision as par. (1), inserted span “In general” and in text substituted “to receive the returns” for “to receive the return”, and added par. (2).
Subsec. (e)(4). Puspan. 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). Puspan. L. 96–589, § 3(c)(1), added par. (5). Former par. (5) redesignated (6).
Subsec. (e)(6). Puspan. 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). Puspan. L. 96–589, § 3(c)(1), redesignated former par. (6) as (7).
Subsec. (l)(7). Puspan. L. 96–249, § 127(a)(1), as amended by Puspan. L. 96–611, § 11(a)(1), and Puspan. L. 98–369, § 453(span)(5), added par. (7). Paragraph as originally enacted by Puspan. L. 96–249 was designated subsec. (i)(7), but was redesignated subsec. (l)(7) through amendment by Puspan. L. 96–611 and Puspan. L. 98–369.
Subsec. (l)(8). Puspan. L. 96–265, § 408(a)(1), as amended by Puspan. L. 96–611, § 11(a)(2)(A), added par. (8). Paragraph as originally enacted by Puspan. L. 96–265 was designated (7), but was redesignated (8) through the amendment by Puspan. L. 96–611.
Subsec. (m)(4)(A). Puspan. 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). Puspan. 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). Puspan. L. 96–265, § 408(a)(2)(A), as amended by Puspan. 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 Puspan. L. 96–265 was amended by Puspan. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Puspan. L. 96–611.
Puspan. 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). Puspan. L. 96–265, § 408(a)(2)(B), as amended by Puspan. 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 Puspan. L. 96–265 was amended by Puspan. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Puspan. L. 96–611.
Puspan. 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). Puspan. L. 96–265, § 408(a)(2)(C), as amended by Puspan. 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 Puspan. L. 96–265 was amended by Puspan. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Puspan. L. 96–611.
Puspan. L. 96–249, 127(a)(2)(C), substituted “(l)(6) or (7)” for “(l)(6)”.
1978—Subsec. (a)(3). Puspan. L. 95–600, § 701(bspan)(1)(B), inserted “, subsection (m)(4)(B),” after “subsection (e)(1)(D)(iii)”.
Subsec. (d). Puspan. L. 95–600, § 701(bspan)(2), inserted “31,” after “21, 23, 24,”.
Subsec. (h)(2). Puspan. 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). Puspan. L. 95–600, § 503(span)(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). Puspan. L. 95–600, § 503(span)(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). Puspan. L. 95–600, § 701(bspan)(3), (4), inserted provisions relating to name and address of taxpayer not being treated as return information.
Subsec. (k)(4). Puspan. L. 95–600, § 701(bspan)(5), struck out reference to income tax in span and inserted provisions relating to gift and estate tax and exchange of tax information.
Subsec. (m). Puspan. L. 95–600, § 701(bspan)(1)(A), reenacted pars. (1) to (3) without change and added par. (4).
1977—Subsec. (m). Puspan. 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—Puspan. 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). Puspan. L. 94–202 added subsec. (g) relating to disclosure of information to Secretary of Health, Education, and Welfare.
1974—Subsec. (g). Puspan. L. 93–406 added subsec. (g) relating to disclosure of information with respect to deferred compensation plans.
1966—Puspan. 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). Puspan. L. 89–44 substituted “B and C” for “B, C, and D”.
1964—Subsec. (a)(2). Puspan. L. 88–563 inserted reference to chapter 41.
Words “magistrate judge” substituted for “magistrate” wherever appearing in subsec. (i) pursuant to section 321 of Puspan. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.
Puspan. L. 116–260, div. N, title II, § 283(c), Dec. 27, 2020, 134 Stat. 1985, provided that:
Puspan. L. 116–260, div. N, title II, § 284(a)(4), Dec. 27, 2020, 134 Stat. 1986, provided that:
Puspan. L. 116–260, div. FF, title I, § 102(c), Dec. 27, 2020, 134 Stat. 3084, provided that:
Puspan. L. 116–260, div. FF, title I, § 103(a)(4), Dec. 27, 2020, 134 Stat. 3086, provided that:
Puspan. L. 116–136, div. A, title III, § 3516(span), Mar. 27, 2020, 134 Stat. 407, provided that:
Puspan. L. 116–91, § 3(d), Dec. 19, 2019, 133 Stat. 1192, provided that:
Puspan. L. 116–25, title I, § 1405(c)(1), July 1, 2019, 133 Stat. 1000, provided that:
Puspan. L. 116–25, title II, § 2004(c), July 1, 2019, 133 Stat. 1004, provided that:
Puspan. L. 116–25, title II, § 2202(c), July 1, 2019, 133 Stat. 1012, provided that:
Puspan. L. 114–184, § 2(c), June 30, 2016, 130 Stat. 537, provided that:
Puspan. L. 114–113, div. Q, title IV, § 403(span), Dec. 18, 2015, 129 Stat. 3118, provided that:
Puspan. L. 114–94, div. C, title XXXII, § 32102(g)(3), Dec. 4, 2015, 129 Stat. 1736, provided that:
Puspan. L. 112–240, title II, § 209(c), Jan. 2, 2013, 126 Stat. 2326, provided that:
Puspan. L. 111–198, § 4(e), July 2, 2010, 124 Stat. 1357, provided that:
Except as otherwise provided, amendment by Puspan. L. 111–3 effective Apr. 1, 2009, see section 3 of Puspan. L. 111–3, set out as an Effective Date note under section 1396 of Title 42, The Public Health and Welfare.
Puspan. L. 111–3, title VII, § 702(f)(3), Fespan. 4, 2009, 123 Stat. 111, provided that:
Puspan. L. 110–428, § 2(d), Oct. 15, 2008, 122 Stat. 4840, provided that:
Puspan. L. 110–343, div. C, title IV, § 402(c), Oct. 3, 2008, 122 Stat. 3876, provided that:
Amendment by Puspan. L. 110–328 applicable to refunds payable under section 6402 of this title on or after Sept. 30, 2008, see section 3(e) of Puspan. L. 110–328, set out as a note under section 3304 of this title.
Amendment of this section and repeal of Puspan. L. 110–234 by Puspan. L. 110–246 effective May 22, 2008, the date of enactment of Puspan. L. 110–234, except as otherwise provided, see section 4 of Puspan. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.
Amendment by section 4002(span)(1)(B), (H), (2)(O) of Puspan. L. 110–246 effective Oct. 1, 2008, see section 4407 of Puspan. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.
Puspan. L. 110–245, title I, § 108(c), June 17, 2008, 122 Stat. 1631, provided that:
Puspan. L. 110–142, § 8(c)(2), Dec. 20, 2007, 121 Stat. 1807, provided that:
Amendment by Puspan. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Puspan. L. 110–28, set out as a note under section 6060 of this title.
Puspan. L. 109–432, div. A, title I, § 122(a)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:
Puspan. L. 109–432, div. A, title I, § 122(span)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:
Puspan. L. 109–432, div. A, title I, § 122(c)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:
Puspan. L. 109–432, div. A, title IV, § 421(c), Dec. 20, 2006, 120 Stat. 2972, provided that:
Puspan. L. 109–280, title XII, § 1224(c), Aug. 17, 2006, 120 Stat. 1093, provided that:
Puspan. L. 109–135, title III, § 305(a)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:
Puspan. L. 109–135, title III, § 305(span)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:
Puspan. L. 109–135, title III, § 305(c)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:
Puspan. L. 109–135, title IV, § 406(span), Dec. 21, 2005, 119 Stat. 2634, provided that:
Amendment by Puspan. 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 Puspan. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.
Puspan. L. 108–311, title III, § 311(span), Oct. 4, 2004, 118 Stat. 1181, provided that:
Puspan. L. 108–311, title III, § 320(c), Oct. 4, 2004, 118 Stat. 1182, provided that:
Puspan. L. 108–89, title II, § 201(span), Oct. 1, 2003, 117 Stat. 1132, provided that:
Amendment by Puspan. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Puspan. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
Puspan. L. 107–147, title IV, § 416(c)(2), Mar. 9, 2002, 116 Stat. 55, provided that:
Puspan. L. 107–134, title II, § 201(d), Jan. 23, 2002, 115 Stat. 2444, provided that:
Amendment by section 1(a)(7) [title III, § 304(a)] of Puspan. L. 106–554 effective Dec. 21, 2000, see section 1(a)(7) [title III, § 304(d)] of Puspan. 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 Puspan. L. 106–554 effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Puspan. L. 105–206, to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of Puspan. L. 106–554, set out as a note under section 6015 of this title.
Puspan. L. 106–170, title V, § 521(a)(3), Dec. 17, 1999, 113 Stat. 1925, provided that:
Amendment by section 4002(a), (h) of Puspan. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Puspan. L. 105–206, to which such amendment relates, see section 4002(k) of Puspan. L. 105–277, set out as a note under section 1 of this title.
Puspan. L. 105–277, div. J, title IV, § 4006(a)(3), Oct. 21, 1998, 112 Stat. 2681–912, provided that:
Amendment by section 1101(span) of Puspan. L. 105–206 effective July 22, 1998, see section 1101(d) of Puspan. L. 105–206, set out as a note under section 7802 of this title.
Puspan. L. 105–206, title III, § 3702(c), July 22, 1998, 112 Stat. 777, provided that:
Puspan. L. 105–206, title III, § 3708(span), July 22, 1998, 112 Stat. 779, provided that:
Puspan. L. 105–206, title III, § 3711(d), July 22, 1998, 112 Stat. 781, provided that:
Puspan. L. 105–206, title VI, § 6019(d), July 22, 1998, 112 Stat. 823, provided that:
Amendment by section 6023(22) of Puspan. L. 105–206 effective July 22, 1998, see section 6023(32) of Puspan. L. 105–206, set out as a note under section 34 of this title.
Amendment by sections 6007(f)(4), 6009(d), and 6012(span)(2), (4) of Puspan. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Puspan. L. 105–34, to which such amendment relates, see section 6024 of Puspan. L. 105–206, set out as a note under section 1 of this title.
Puspan. L. 105–34, title X, § 1023(span), Aug. 5, 1997, 111 Stat. 923, provided that:
Puspan. L. 105–34, title X, § 1026(c), Aug. 5, 1997, 111 Stat. 925, provided that:
Amendment by section 1201(span)(2) of Puspan. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 1201(c) of Puspan. L. 105–34, set out as a note under section 59 of this title.
Puspan. L. 105–34, title XII, § 1205(d), Aug. 5, 1997, 111 Stat. 998, provided that:
Puspan. L. 105–34, title XII, § 1283(c), Aug. 5, 1997, 111 Stat. 1038, provided that:
Amendment by section 5514(a)(1), (2) of Puspan. L. 105–33 effective as if included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Puspan. L. 104–193, at the time such section 110 became law, see section 5518(c) of Puspan. L. 105–33, set out as a note under section 51 of this title.
Amendment by section 11024(span)(1)–(7) of Puspan. L. 105–33 effective Oct. 1, 1997, except as otherwise provided in title XI of Puspan. L. 105–33, see section 11721 of Puspan. L. 105–33, set out as a note under section 4246 of Title 18, Crimes and Criminal Procedure.
Amendment by section 110(l)(2), (4), (5) of Puspan. 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 Puspan. 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 Puspan. L. 104–193, see section 395(a)–(c) of Puspan. L. 104–193, set out as a note under section 654 of Title 42.
Puspan. L. 104–168, title IV, § 403(span), July 30, 1996, 110 Stat. 1460, provided that:
Puspan. L. 104–168, title IX, § 902(span), July 30, 1996, 110 Stat. 1466, provided that:
Puspan. L. 104–168, title XII, § 1206(c), July 30, 1996, 110 Stat. 1473, provided that:
Amendment by section 108(h)(6) of Puspan. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Puspan. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Puspan. L. 103–296, title III, § 311(c), Aug. 15, 1994, 108 Stat. 1526, provided that:
Puspan. L. 103–182, title V, § 522(c)(1), Dec. 8, 1993, 107 Stat. 2161, which provided that the amendments made by section 522 of Puspan. 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 Puspan. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).
Puspan. L. 103–66, title XIII, § 13401(span), Aug. 10, 1993, 107 Stat. 563, provided that:
Puspan. L. 103–66, title XIII, § 13402(c), Aug. 10, 1993, 107 Stat. 565, provided that:
Puspan. L. 103–66, title XIII, § 13403(c), Aug. 10, 1993, 107 Stat. 565, provided that:
Puspan. L. 103–66, title XIII, § 13444(span), Aug. 10, 1993, 107 Stat. 570, provided that:
Puspan. L. 101–508, title IV, § 4203(d), Nov. 5, 1990, 104 Stat. 1388–108, as amended by Puspan. L. 103–432, title I, § 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that:
[Puspan. 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 Puspan. L. 101–508, set out above, is effective as if included in the enactment of Puspan. L. 101–508.]
Amendment by section 11101(d)(6) of Puspan. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Puspan. L. 101–508, set out as a note under section 1 of this title.
Amendment by section 11212(span)(3) of Puspan. L. 101–508 effective Dec. 1, 1990, see section 11212(f)(2) of Puspan. L. 101–508, set out as a note under section 4081 of this title.
Puspan. L. 101–508, title XI, § 11313(span), Nov. 5, 1990, 104 Stat. 1388–455, provided that:
Puspan. L. 101–239, title VI, § 6202(a)(1)(D), Dec. 19, 1989, 103 Stat. 2228, provided that:
Puspan. L. 100–690, title VII, § 7601(span)(3), Nov. 18, 1988, 102 Stat. 4504, as amended by Puspan. L. 101–647, title XXXIII, § 3302(a), Nov. 29, 1990, 104 Stat. 4917, provided that:
Puspan. L. 100–690, title VII, § 7602(e), Nov. 18, 1988, 102 Stat. 4508, provided that:
Puspan. L. 100–647, title I, § 1012(bspan)(3)(C), Nov. 10, 1988, 102 Stat. 3534, provided that:
Amendment by section 1014(e)(4) of Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.
Puspan. L. 100–485, title VII, § 701(span)(3), Oct. 13, 1988, 102 Stat. 2426, provided that:
Amendment by section 1411(span) of Puspan. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1411(c) of Puspan. L. 99–514, set out as a note under section 1 of this title.
Puspan. L. 99–514, title XV, § 1568(span), Oct. 22, 1986, 100 Stat. 2764, provided that:
Amendment by Puspan. L. 99–92 effective Oct. 1, 1985, see section 10(a) of Puspan. L. 99–92, set out as a note under section 296k of Title 42, The Public Health and Welfare.
Puspan. L. 98–378, § 21(g), Aug. 16, 1984, 98 Stat. 1326, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Puspan. L. 98–369, div. A, title IV, § 449(span), July 18, 1984, 98 Stat. 818, provided that:
Amendment by section 453(a)–(span)(3), (6) of Puspan. 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 Puspan. L. 98–369, set out as an Effective Date note under section 5101 of this title.
Amendment by section 2651(k) of Puspan. L. 98–369 effective July 18, 1984, see section 2651(l)(1) of Puspan. L. 98–369, set out as an Effective Date note under section 1320span–7 of Title 42, The Public Health and Welfare.
Amendment by section 2653(span)(3) of Puspan. L. 98–369 applicable to refunds payable under section 6402 of this title after Dec. 31, 1985, see section 2653(c) of Puspan. L. 98–369, as amended, set out as a note under section 6402 of this title.
Amendment by section 2663(j)(5)(E) of Puspan. 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(span) of Puspan. L. 98–369, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Amendment by Puspan. 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 Puspan. L. 98–21, set out as an Effective Date note under section 86 of this title.
Puspan. L. 97–365, § 7(c), Oct. 25, 1982, 96 Stat. 1753, provided that:
Puspan. L. 97–365, § 8(d), Oct. 25, 1982, 96 Stat. 1754, provided that:
Puspan. L. 97–248, title III, § 356(c), Sept. 3, 1982, 96 Stat. 645, provided that:
Puspan. L. 97–248, title III, § 358(c), Sept. 3, 1982, 96 Stat. 648, provided that:
Puspan. L. 97–34, title VII, § 701(span), Aug. 13, 1981, 95 Stat. 340, provided that:
Puspan. L. 96–611, § 11(a)(3), Dec. 28, 1980, 94 Stat. 3574, provided that:
Puspan. L. 96–598, § 3(span), Dec. 24, 1980, 94 Stat. 3488, provided that:
Amendment by Puspan. L. 96–589 applicable to bankruptcy cases commencing more than 90 days after Dec. 24, 1980, see section 7(span) of Puspan. L. 96–589, set out as a note under section 108 of this title.
Puspan. L. 96–499, title III, § 302(c), Dec. 5, 1980, 94 Stat. 2604, provided that:
Puspan. L. 96–265, title IV, § 408(a)(3), June 9, 1980, 94 Stat. 468, provided that:
Puspan. L. 96–249, title I, § 127(a)(3), May 26, 1980, 94 Stat. 366, provided that:
Puspan. L. 95–600, title VII, § 701(bspan)(8), Nov. 6, 1978, 92 Stat. 2923, provided that:
Puspan. L. 94–455, title XII, § 1202(i), Oct. 4, 1976, 90 Stat. 1688, provided that:
Puspan. 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.
Amendment by Puspan. L. 89–713 effective Nov. 2, 1966, see section 6 of Puspan. L. 89–713, set out as a note under section 6091 of this title.
Puspan. L. 89–44, title VII, § 701(e), June 21, 1965, 79 Stat. 157, provided that:
Puspan. L. 106–170, title V, § 521(c), Dec. 17, 1999, 113 Stat. 1927, provided that:
Puspan. L. 105–33, title XI, § 11024(c), Aug. 5, 1997, 111 Stat. 722, provided that:
Puspan. 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 Puspan. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).
Nothing in amendment by Puspan. 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 Puspan. L. 107–210, set out as a Construction note under section 35 of this title.
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 Puspan. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Puspan. L. 114–125, and section 802(span) of Puspan. L. 114–125, set out as a note under section 211 of Title 6.
Puspan. L. 116–91, § 3(e), Dec. 19, 2019, 133 Stat. 1192, provided that:
Puspan. L. 116–91, § 3(f), Dec. 19, 2019, 133 Stat. 1192, provided that:
Puspan. L. 116–91, § 3(g), Dec. 19, 2019, 133 Stat. 1192, provided that:
Puspan. L. 116–25, title II, § 2201, July 1, 2019, 133 Stat. 1011, provided that:
Puspan. L. 106–170, title V, § 521(span), Dec. 17, 1999, 113 Stat. 1925, provided that:
Puspan. L. 105–206, title II, § 2003(e), July 22, 1998, 112 Stat. 725, provided that:
Puspan. L. 105–206, title II, § 2005, July 22, 1998, 112 Stat. 726, provided that:
Puspan. L. 105–206, title III, § 3802, July 22, 1998, 112 Stat. 782, provided that:
Puspan. L. 105–34, title IX, § 976(a), (span), Aug. 5, 1997, 111 Stat. 898, provided that:
Puspan. 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:
Puspan. L. 108–447, div. H, title II, § 203, Dec. 8, 2004, 118 Stat. 3240.
Puspan. L. 108–199, div. F, title II, § 203, Jan. 23, 2004, 118 Stat. 318.
Puspan. L. 108–7, div. J, title I, § 103, Fespan. 20, 2003, 117 Stat. 437.
Puspan. L. 107–67, title I, § 103, Nov. 12, 2001, 115 Stat. 523.
Puspan. L. 106–554, § 1(a)(3) [title I, § 103], Dec. 21, 2000, 114 Stat. 2763, 2763A–132.
Puspan. L. 106–58, title I, § 103, Sept. 29, 1999, 113 Stat. 437.
Puspan. L. 105–277, div. A, § 101(h) [title I, § 105], Oct. 21, 1998, 112 Stat. 2681–480, 2681–488.
Puspan. L. 105–61, title I, § 105, Oct. 10, 1997, 111 Stat. 1282.
Puspan. L. 104–208, div. A, title I, § 101(f) [title I, § 114], Sept. 30, 1996, 110 Stat. 3009–314, 3009–325.
Puspan. L. 104–52, title I, § 105, Nov. 19, 1995, 109 Stat. 476.
Puspan. L. 103–329, title I, § 108, Sept. 30, 1994, 108 Stat. 2390.
Puspan. L. 103–123, title I, § 107, Oct. 28, 1993, 107 Stat. 1234.
Puspan. L. 101–647, title XXXIII, § 3304, Nov. 29, 1990, 104 Stat. 4918, provided that:
For provisions that nothing in amendments by section 2653 of Puspan. 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(span) of Puspan. L. 100–203, set out as a note under section 6402 of this title.
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 Puspan. 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 Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.
Puspan. L. 99–335, title III, § 310(c), June 6, 1986, 100 Stat. 608, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Puspan. 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 Puspan. L. 103–272, §§ 4(f)(1)(Y)(i), 7(span), July 5, 1994, 108 Stat. 1363, 1379.
Puspan. L. 96–128, title V, § 502, Nov. 28, 1979, 93 Stat. 987, as amended by Puspan. L. 96–466, title VII, § 702, Oct. 17, 1980, 94 Stat. 2215; Puspan. L. 102–54, § 14(g)(3), June 13, 1991, 105 Stat. 288; Puspan. L. 102–83, § 6(e), Aug. 6, 1991, 105 Stat. 407, provided that:
Puspan. L. 96–466, title VIII, § 802(g)(2), Oct. 17, 1980, 94 Stat. 2218, provided that:
The Executive orders listed below authorized inspection of returns for certain specified purposes:
Ex. Ord. No. | Date | Federal Register |
|---|---|---|
10699 | Fespan. 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 | Fespan. 4, 1963 | 28 F.R. 1131 |
11083 | Fespan. 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 | Fespan. 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 | Fespan. 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, Fespan. 25, 1986, 51 F.R. 7237.
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, Fespan. 25, 1986, 51 F.R. 7237.