Section 1 Disclosure of tax return information to Intelligence Committees
by inserting “the chairman of the Permanent Select Committee on Intelligence of the House of Representatives, the chairman of the Select Committee on Intelligence of the Senate,” before “or the chairman of the Joint Committee on Taxation”, and
by striking “Committee on Ways and Means, Committee on Finance, and Joint Committee on Taxation” in the heading thereof and inserting “In general”.
Effective date— The amendments made by this section shall apply to written requests made after the date of the enactment of this Act.