CERTAIN DISCLOSURES OF INFORMATION BY PREPARERS PERMITTED.

SEC. 7739. CERTAIN DISCLOSURES OF INFORMATION BY PREPARERS PERMITTED. (a) General Rule.—Paragraph (3) of section 7216(b) (relating to exceptions) is amended by adding at the end thereof the following new sentence: “Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.” . (b) Effective Date.—The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.