COMBINED EMPLOYMENT TAX REPORTING DEMONSTRATION PROJECT.

SEC. 976. COMBINED EMPLOYMENT TAX REPORTING DEMONSTRATION PROJECT. (a) In General.—The Secretary of the Treasury shall provide for a demonstration project to assess the feasibility and desirability of expanding combined Federal and State tax reporting. (b) Description of Demonstration Project.—The demonstration project under subsection (a) shall be— (1) carried out between the Internal Revenue Service and the State of Montana for a period ending with the date which is 5 years after the date of the enactment of this Act, (2) limited to the reporting of employment taxes, and111 STAT. 899 (3) limited to the disclosure of the taxpayer identity (as defined in section 6103(b)(6) of such Code) and the signature of the taxpayer. (c) Conforming Amendment.—Section 6103(d) is amended by adding at the end the following new paragraph: “(5) Disclosure for certain combined reporting project.—The Secretary shall disclose taxpayer identities and signatures for purposes of the demonstration project described in section 967 of the Taxpayer Relief Act of 1997.”.