Page:United States Statutes at Large Volume 102 Part 4.djvu/600

 102 STAT. 3570

PUBLIC LAW 100-647—NOV. 10, 1988

Effective date. 26 USC 6045 note.

(B) The amendment made by subparagraph (A) shall take effect as if included in the amendments made by section 311(a)(l) of the Tax Equity and Fiscal Responsibility Act of 1982. (2)(A) Subsection (e) of section 6045 of the 1986 Code is amended by adding at the end thereof the following new paragraph:

Resil property.

"(3) PROHIBITION OF SEPARATE CHARGE FOR FILING RETURN.—It

Effective date. 26 USC 6045 note.

shall be unlawful for any real estate reporting person to separately charge any customer for complying with any requirement of paragraph (1)." (B) The amendment made by subparagraph (A) shall take effect on the date of the enactment of this Act. (3) Subsection (e) of section 6045 of the 1986 Code is amended— (A) by striking out "real estate broker" each place it appears in the text and inserting in lieu thereof "real estate reporting person", and (B) by striking out "REAL ESTATE BROKER" in the heading of paragraph (2) and inserting in lieu thereof "REAL ESTATE REPORTING PERSON". (f) AMENDMENT RELATED TO SECTION 1522 OF THE REFORM ACT.—

Section 6050M of the 1986 Code is amended by adding at the end thereof the following new subsection: "(e) EXCEPTION FOR CERTAIN CLASSIFIED OR CONFIDENTIAL CONTRACTS.—

Classified information. Defense and national security.

"(1) IN GENERAL.—Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3). "(2) REPORTING REQUIREMENT.—Each Federal executive agency which has entered into a contract described in paragraph (3) shall, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary— "(A) the information required under this section with respect to such person, and (B) such other information with respect to such person which the Secretary and the head of such Federal executive agency agree is appropriate. "(3) DESCRIPTION OF CONTRACT.—For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if— "(A) the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, pursuant to the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or "(B) the head of such Federal executive agency (or his designee) pursuant to regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity." (g) AMENDMENTS RELATED TO SECTION 1523 OF THE REFORM ACT.—

Section 6676 of the 1986 Code is amended— (1) by striking out "6049, or 6050N" in subsection (a)(3) and inserting in lieu thereof "or 6049",

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