Sec. 306. Disclosure of information to Congress
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Subparagraph
(B)of section 7216(b)(1) is amended to read as follows: pursuant to any one of the following documents, if clearly identified: The order of any Federal, State, or local court of record. A subpoena issued by a Federal or State grand jury. An administrative order, summons, or subpoena which is issued in the performance of its duties by— any Federal agency, including Congress or any committee or subcommittee thereof, or any State agency, body, or commission charged under the laws of the State or a political subdivision of the State with the licensing, registration, or regulation of tax return preparers. . The amendment made by this subsection shall apply to disclosures made after the date of the enactment of this Act pursuant to any document in effect on or after such date. Paragraph
(2)of section 6104(a) is amended to read as follows: Upon receipt of a written request from a committee or subcommittee of Congress, copies of documents related to a determination by the Secretary to grant, deny, revoke, or restore an organization’s exemption from taxation under section 501 shall be provided to such committee or subcommittee, including any application, notice of status, or supporting information provided by such organization to the Internal Revenue Service; any letter, analysis, or other document produced by or for the Internal Revenue Service evaluating, determining, explaining, or relating to the tax exempt status of such organization (other than returns, unless such returns are available to the public under this section or section 6103 or 6110); and any communication between the Internal Revenue Service and any other party relating to the tax exempt status of such organization. Section 6103(f) shall apply with respect to— the application for exemption of any organization described in subsection
(c)or
(d)of section 501 which is exempt from taxation under section 501(a) for any taxable year and any application referred to in subparagraph
(B)of subsection (a)(1) of this section, and any other papers which are in the possession of the Secretary and which relate to such application, as if such papers constituted returns. . The amendments made by this section shall apply to disclosures and to information and document requests made after the date of the enactment of this Act.