Sec. 112. Limiting redisclosures and uses of consent-based disclosures of tax return information
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Subsection
(c)of section 6103 is amended by inserting at the end the following: Persons who receive return information under this subsection 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. . The amendment made by this section shall apply to disclosures made after the date of the enactment of this Act.