Page:United States Statutes at Large Volume 102 Part 5.djvu/502

 102 STAT. 4508

PUBLIC LAW 100-690—NOV. 18, 1988 (c) DISCLOSURE OF RETURN INFORMATION.—Section 6103(d) of the

Internal Revenue Code of 1986 (relating to disclosure to State tax officials) is amended by adding at the end the following new paragraph: "(3) EXCEPTION FOR REIMBURSEMENT UNDER SECTION 7624.—

Nothing in this section shall be construed to prevent the Secretary from disclosing to any State or local law enforcement agency which may receive a payment under section 7624 the amount of the recovered taxes with respect to which such a payment may be made." (d) CONFORMING AMENDMENTS.—

(1) The table of sections for subchapter B of chapter 78 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new item: "7624. Reimbursement to State and local law enforcement agencies.".

(2) The heading for section 6103(d) of the Internal Revenue Code of 1986 is amended to read as follows: 26 USC 6103 note. 26 USC 7809 note.

26 USC 7624 note.

"(d) DISCLOSURE TO STATE TAX OFFICIALS AND STATE AND LOCAL LAW ENFORCEMENT AGENCIES.". (e) EFFECTIVE DATE.—The amendments made by this section shall

apply to information first provided more than 90 days after the date of the enactment of this Act. (f) AUTHORIZATION OF APPROPRIATIONS.—There is authorized to be appropriated from the account referred to in section 7809(d) of the Internal Revenue Code of 1986 such sums as may be necessary to make the payments authorized by section 7624 of such Code. (g) REGULATIONS.—The Secretary of the Tre2isury shall, not later than 90 days after the date of enactment of this Act, prescribe such rules and regulations as shall be necessary and proper to carry out the provisions of this section, including regulations relating to the definition of information which substantially contributes to the recovery of Federal taxes and the substantiation of expenses required in order to receive a reimbursement. SEC. 7603. DEFINITION FOR MAIL FRAUD CHAPTER OF TITLE 18, UNITED STATES CODE.

(a) IN GENERAL.—Chapter 63 of title 18 of the United States Code is amended by adding at the end the following: "§ 1346. Definition of'scheme or artifice to defraud' "For the purposes of this chapter, the term 'scheme or artifice to defraud' includes a scheme or artifice to deprive another of the intangible right of honest services.". (b) CLERICAL AMENDMENT.—The table of sections at the beginning of chapter 63 of title 18, United States Code, is amended by adding at the end the following: "1346. Definition of 'scheme or artifice to defraud'.". National eommission on Measured Responses to Achieve a DrugFree America by 1995 Authorization Act. 21 USC 1502 note. Establishment.

SEC. 7604. NATIONAL COMMISSION ON MEASURED RESPONSES TO ACHIEVE A DRUG-FREE AMERICA BY 1995 AUTHORIZATION ACT. (a) SHORT TITLE.—This section may be cited as the "National

Commission on Measured Responses to Achieve a Drug-Free America by 1995 Authorization Act'. (b) COMMISSION.—(1) There is hereby established a Commission to be chaired by the Director of the Office of National Drug Control

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