Sec. 105. Consent to continuing release of taxpayer information under income share agreement
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/bill/116/hr/1810/ih/section-105·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Secretary of the Treasury shall modify Treasury Regulations and guidance to provide for continuing consent to disclosure of an individual’s return information to an ISA funder (or the funder’s successor in interest) under an income-share agreement, but only for periods relevant to, and only to the extent the Secretary determines is necessary and appropriate in carrying out the terms of, such agreement.