ARCHIVE OF RECORDS OF INTERNAL REVENUE SERVICE.

SEC. 3702. ARCHIVE OF RECORDS OF INTERNAL REVENUE SERVICE. (a) In General.— Subsection (1) of section 6103 (relating to confidentiality and disclosure of returns and return information) is amended by adding at the end the following new paragraph: “(17) Disclosure to national archives and records administration.— The Secretary shall, upon written request from the Archivist of the United States, disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration for purposes of, and only to the extent necessary in, the appraisal of records for destruction or retention. No such officer or employee shall, except to the extent authorized by subsection (f), (i)(7), or (p), disclose any return or return information disclosed under the preceding sentence to any person other than to the Secretary, or to another officer or employee of the National Archives and Records Administration 112 STAT. 777whose official duties require such disclosure for purposes of such appraisal.”. (b) Conforming Amendments.— Section 6103(p) is amended— (1) in paragraph (3)(A), by striking “or (16)” and inserting “(16), or (17)”; (2) in paragraph (4), by striking “or (14)” and inserting “, (14), or (17)” in the matter preceding subparagraph (A); and (3) in paragraph (4)(F)(ii), by striking “or (15)” and inserting “,(15), or (17)”. (c) Effective Date.— The amendments made by this section shall apply to requests made by the Archivist of the United States after the date of the enactment of this Act.