PROVISION OF CONFIDENTIAL INFORMATION TO CONGRESS BY WHISTLEBLOWERS.

SEC. 3708. PROVISION OF CONFIDENTIAL INFORMATION TO CONGRESS BY WHISTLEBLOWERS. (a) In General.— Section 6103(f) (relating to disclosure to committees of Congress) is amended by adding at the end the following new paragraph: “(5) Disclosure by whistleblower.— Any person who otherwise has or had access to any return or return information under this section may disclose such return or return information to a committee referred to in paragraph (1) or any individual authorized to receive or inspect information under paragraph (4)(A) if such person believes such return or return information may relate to possible misconduct, maladministration, or taxpayer abuse.”.112 STAT. 779 (b) Effective Date.— The amendment made by this section shall take effect on the date of the enactment of this Act.