REPRODUCTION OF RETURNS AND OTHER DOCUMENTS.

SEC. 90. REPRODUCTION OF RETURNS AND OTHER DOCUMENTS. (a) Authorization.—Chapter 77 (miscellaneous provisions) is amended by adding at the end thereof the following new section: “SEC. 7513. REPRODUCTION OF RETURNS AND OTHER DOCUMENTS. “(a) In General.—The Secretary or his delegate is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter. “(b) Regulations.—The Secretary or his delegate shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary or his delegate are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure. “(c) Use of Reproductions.—Any reproduction of any return, document, or other matter made in accordance with this section shall have the same legal status as the original; and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding, as if it were the original, whether or not the original is in existence. “(d) Penalty.— “For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.” (b) The table of sections for chapter 77 is amended by adding at the end thereof the following: “Sec. 7513. Reproduction of returns and other documents.” (c) Penalty for Unauthorized Use or Disclosure.—Section 7213 (relating to unauthorized disclosure of information) is amended by redesignating subsection (c) as subsection (d), and by inserting after subsection (b) the following new subsection: “(c) Offenses Relating to Reproduction of Documents.—Any person who uses any film or photoimpression, or reproduction therefrom, or who discloses any information contained in any such film, photoimpression, or reproduction, in violation of any provision of the regulations prescribed pursuant to section 7513 (b), shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.”