DISCLOSURES OF CERTAIN TAX RETURN INFORMATION.

SEC. 305. DISCLOSURES OF CERTAIN TAX RETURN INFORMATION.(a) Disclosures To Facilitate Combined Employment Tax Reporting.—(1) In general.—Subparagraph (B) of section 6103(d)(5) (relating to termination) is amended by striking “December 31, 2005” and inserting “December 31, 2006”.(2) Effective date.—The amendment made by paragraph (1) shall apply to disclosures after December 31, 2005.(b) Disclosures Relating to Terrorist Activities.—(1) In general.—Clause (iv) of section 6103(i)(3)(C) and subparagraph (E) of section 6103(i)(7) are each amended by striking “December 31, 2005” and inserting “December 31, 2006”.(2) Effective date.—The amendments made by paragraph (1) shall apply to disclosures after December 31, 2005.(c) Disclosures Relating to Student Loans.—(1) In general.—Subparagraph (D) of section 6103(l)(13) (relating to termination) is amended by striking “December 31, 2005” and inserting “December 31, 2006”.(2) Effective date.—The amendment made by paragraph (1) shall apply to requests made after December 31, 2005.119 STAT. 2610