#aac? ,,congress  #b;d ,session  ,h4 ,r4
 #edbj  ,,an ,,act  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]mit ! release
 ( in=mation reg>d+ ! /atus ( c]ta9     
inve/igations4  #a4 ,release ( in=mation
 reg>d+ ! /atus ( c]ta9 inve/igations   
7a7 ,9 g5]al ,section #fajc7;e7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#aa7 ,disclosure ( in=mation reg>d+    
/atus ( inve/igation ( violation ( ?is  
section ,9 ! case ( a p]son :o provides 
to ! ,secret>y in=mation indicat+ a     
violation ( section #gbac1 #gbac;,a1 or 
#gbad ) respect to any return or return 
in=mation ( su* p]son1 ! ,secret>y may  
disclose to su* p]son 7or su* p]son's   
designee7--  7,a7 :e!r an inve/igation  
bas$ on ! p]son's provision ( su*       
in=mation has be5 initiat$ & :e!r x is  
op5 or clos$1  7,b7 :e!r any su*        
inve/igation sub/antiat$ su* a violation
 by any individual1 &  7,c7 :e!r any    
action has be5 tak5 ) respect to su*    
individual 7includ+ :e!r a ref]ral has  

be5 made = prosecution ( su*            
individual74  4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all take   
effect on ! date ( ! enactm5t ( ?is     
,act4  ,pass$ ! ,h\se ( ,repres5tatives 
,septemb] #af1 #bjad4;,cl]k4