CONFIDENTIALITY OF TAX RETURN INFORMATION.

SEC. 3304. CONFIDENTIALITY OF TAX RETURN INFORMATION. (a) In General.— Notwithstanding any other provision of this Act, no commission established by this Act shall have access to any return or return information, except to the extent authorized by section 6103 of the Internal Revenue Code of 1986. (b) Definitions.— For purposes of this section, the terms “return” and “return information” have the respective meanings given such terms by section 6103(b) of the Internal Revenue Code of 1986.