AMENDMENTS RELATING TO SOCIAL SECURITY ACCOUNT STATEMENTS.

SEC. 5111. AMENDMENTS RELATING TO SOCIAL SECURITY ACCOUNT STATEMENTS. (a) In General.—Section 1142 (42 U.S.C. 1320b–13), as added by section 10308 of the Omnibus Budget Reconciliation Act of 1989 (103 Stat. 2485), is amended— (1) by striking “Sec. 1142.” and inserting “Sec. 1143.”; and (2) in subsection (c)(2), by striking “ a biennial” and inserting “an annual”. (b) Disclosure of Address Information by Internal Revenue Service to Social Security Administration.— (1) In general.—Section 6103(m) of the Internal Revenue Code of 1986 (relating to disclosure of taxpayer identity information) is amended by adding at the end the following new paragraph:104 STAT. 1388–273 “(7) Social security account statement furnished by social security administration.—Upon written request by the Commissioner of Social Security, the Secretary may disclose the mailing address of any taxpayer who is entitled to receive a social security account statement pursuant to section 1143(c) of the Social Security Act, for use only by officers, employees or agents of the Social Security Administration for purposes of mailing such statement to such taxpayer.”. (2) Safeguards.—-Section 6103(p)(4) of such Code (relating to safeguards) is amended, in the matter following subparagraph (f)(iii), by striking “subsection (m)(2), (4), or (6)” and inserting “paragraph (2), (4), (6), or (7) of subsection (m)”. (3) Unauthorized Disclosure Penalties.—Paragraph (2) of section 7213(a) of such Code (relating to unauthorized disclosure of returns and return information) is amended by striking “(m)(2), (4), or (6)” and inserting “(m)(2), (4), (6), or (7)”.