DISCLOSURE OF TAX INFORMATION TO FACILITATE COMBINED EMPLOYMENT TAX REPORTING.

SEC. 311. DISCLOSURE OF TAX INFORMATION TO FACILITATE COMBINED EMPLOYMENT TAX REPORTING.(a) In General.—Paragraph (5) of section 6103(d) (relating to disclosure to State tax officials and State and local law enforcement agencies) is amended to read as follows:“(5) Disclosure for combined employment tax reporting.—“(A) In general.—The Secretary may disclose taxpayer identity information and signatures to any agency, body, or commission of any State for the purpose of carrying out with such agency, body, or commission a combined Federal and State employment tax reporting program approved by the Secretary. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect 118 STAT. 1181 to disclosures or inspections made pursuant to this paragraph.“(B) Termination.—The Secretary may not make any disclosure under this paragraph after December 31, 2005.”.(b) Effective Date.—The amendment made by this section shall take effect on the date of the enactment of this Act.