DISCLOSURES RELATING TO TERRORIST ACTIVITIES.

SEC. 320. DISCLOSURES RELATING TO TERRORIST ACTIVITIES.(a) In General.—Clause (iv) of section 6103(i)(3)(C) and subparagraph (E) of section 6103(i)(7) are both amended by striking “December 31, 2003” and inserting “December 31, 2005”.(b) Disclosure of taxpayer identity to law enforcement agencies investigating terrorism.—Subparagraph (A) of section 6103(i)(7) is amended by adding at the end the following new clause:“(v) Taxpayer identity.—For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.”.(c) Effective Dates.—(1) In general.—The amendments made by subsection (a) shall apply to disclosures on or after the date of the enactment of this Act.(2) Subsection (b).—The amendment made by subsection (b) shall take effect as if included in section 201 of the Victims of Terrorism Tax Relief Act of 2001.