Sec. 2202. LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF TAX RETURN INFORMATION
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## SEC. 2202 LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF TAX RETURN INFORMATION ###
(a)In General **[**[26 U.S.C. 6103](/us/usc/t26/s6103)**]** Section 6103(c) is amended by adding at the end the following: “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.”. ###
(b)Application of Penalties Section 6103(a)(3) is amended by inserting “subsection (c),” after “return information under”. ###
(c)Effective Date **[**[26 U.S.C. 6103 note](/us/usc/t26/s6103)**]** The amendments made by this section shall apply to disclosures made after the date which is 180 days after the date of the enactment of this Act. ## Subtitle D Expanded Use of Electronic Systems
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Sec. 2202
LIMIT REDISCLOSURES AND USES OF CONSENT-BASED DISCLOSURES OF TAX RETURN INFORMATION
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