DISCLOSURE OF FORM 8300 INFORMATION ON CASH TRANSACTIONS.

Sec. 1206. DISCLOSURE OF FORM 8300 INFORMATION ON CASH TRANSACTIONS. (a) In general.— Subsection (1) of section 6103 (relating to disclosure of returns and return information for purposes other than tax administration) is amended by adding at the end the following new paragraph: “(15) Disclosure of Returns Filed Under Section 60501.— The Secretary may, upon written request, disclose to officers and employees of— “(A) any Federal agency, “(B) any agency of a State or local government, or “(C) any agency of the government of a foreign country, information contained on returns filed under section 60501. Any such disclosure shall be made on the same basis, and subject to the same conditions, as apply to disclosures of information on reports filed under section 5313 of title 31, United States Code; except that no disclosure under this paragraph shall be made for purposes of the administration of any tax law.”. (b) Conforming Amendments.— (1) Subsection (i) of section 6103 is amended by striking paragraph (8). (2) Subparagraph (A) of section 6103(p)(3) is amended— (A) by striking “(7)(A)(ii), or (8)” and inserting “or (7)(A)(ii)”, and (B) by striking “or (14)” and inserting “(14), or (15)”. (3) the material preceding subparagraph (A) of section 6103(p)(4) is amended— (A) by striking “(5), or (8)” and inserting “or (5)”, 110 STAT. 1473 (B) by striking “(i)(3)(B)(i), or (8)” and inserting “(i)(3)(B)(i),”, and (C) by striking “or (12)” and inserting “(12), or (15)”. (4) Clause (ii) of section 6103(p)(4)(F) is amended— (A) by striking “(5), or (8)” and inserting “or (5)”, and (B) by striking “or (14)” and inserting “(14), or (15)”. (5) Paragraph (2) of section 7213(a) is amended by striking “or (12)” and inserting “(12), or (15)”. (c) Effective Date.— The amendments made by this section shall take effect on the date of the enactment of this Act.