Sec. 105. Consent to continuing release of taxpayer information under Qualified ISAs and income-share agreements
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By not later than 180 days after the date of enactment of this Act, 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 a Qualified ISA or 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 Qualified ISA or income-share agreement.