,,ii  #aah? ,,congress  #b;d ,session   
,h4 ,r4 #hbib  ,,9 ,,! ,,s5ate ,,( ,,!  
,,unit$ ,,/ates  ,septemb] #ah1         
#bjbd,receiv$  ,,an ,,act  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
increase p5alties = unau?oriz$          
disclosure ( taxpay] in=mation4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,taxpay] ,data ,protection ,act4  #b4   
,increase 9 p5alties = unau?oriz$       
disclosures ( taxpay] in=mation  7a7 ,9 
g5]al ,p>agraphs 7#a71 7#b71 7#c71 7#d71
 & 7#e7 ( section #gbac7;a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf are ea* am5d$ by 
/rik+ #e1jjj1 or imprisonm5t ( n m ?an  
#e ye>s & ins]t+ #bej1jjj1 or           
imprisonm5t ( n m ?an #aj ye>s4  7b7    
,disclosures ( return in=mation (       
multiple taxpay]s treat$ z multiple     
violations ,section #gbac7;a7 ( su*     
,code is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#f7 ,disclosures (     
return in=mation ( multiple taxpay]s    
treat$ z multiple violations ,= purposes
 ( p>agraphs 7#a71 7#b71 7#c71 7#d71 &  

7#e71 a sep>ate violation occurs )      
respect to ea* taxpay] ^: return or     
return in=mation is disclos$ 9 violation
 ( any su* p>agraph4  4  7c7 ,effective 
date ,! am5dm5ts made by ?is section    
%all apply to disclosures made aft] !   
date ( ! enactm5t ( ?is ,act4  ,pass$ ! 
,h\se ( ,repres5tatives ,septemb] #ag1  
#bjbd4,kev9 ,f4 ,mc,cumber1,cl]k4