INCREASE INFORMATION SHARING TO ADMINISTER EXCISE TAXES.

SEC. 404. INCREASE INFORMATION SHARING TO ADMINISTER EXCISE TAXES. (a) In General.—Section 6103(o) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: “(3) Taxes imposed by section 4481.—Returns and return information with respect to taxes imposed by section 4481 shall be open to inspection by or disclosure to officers and employees of United States Customs and Border Protection of the Department of Homeland Security whose official duties require such inspection or disclosure for purposes of administering such section.” . (b) Conforming Amendments.—Paragraph (4) of section 6103(p) of the Internal Revenue Code of 1986 is amended by striking “or (o)(1)(A)” each place it appears and inserting “, (o)(1)(A), or (o)(3)”.