Page:United States Statutes at Large Volume 90 Part 2.djvu/217

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1685

"(ii) furnish an annual report to each committee described in subsection (f) and to the Secretary setting forth his findings with respect to any audit conducted pursuant to subparagraph (A). The Secretary may disclose to the Joint Committee any report furnished to him under clause (i). " (7) ADMINISTRATIVE REVIEW.—The Secretary shall by regulations prescribe procedures which provide for administrative review of any determination under paragraph (4) that any agency, body, or commission described in subsection (d) has failed to meet the requirements of such paragraph.

Report to congressional committees,

Regulations,

" (8) S T A T E LAW REQUIREMENTS.—

" (A) SAFEGUARDS.—Notwithstanding any other provision of this section, no return or return information shall be disclosed after December 31, 1978, to any oflGlcer or employee of any State which requires a taxpayer to attach to, or include in, any State tax return a copy of any portion of his Federal return, or information reflected on such Federal return, unless such State adopts provisions of law which protect the confidentiality of the copy of the Federal return (or portion thereof) attached to, or the Federal return information reflected on, such State tax return. "(B)

DISCLOSURE or RETURNS OR RETURN INFORMATION I N

STATE RETURNS.—Nothing in subparagraph (A) shall be construed to prohibit the disclosure by an officer or employee of any State of any copy of any portion of a Federal return or any information on a Federal return which is required to be attached or included in a State return to another officer or employee of such State (or political subdivision of such State) if such disclosure is specifically authorized by State law. "(q) REGULATIONS.—The Secretary is authorized to prescribe such Regulations, other regulations as are necessary to carry out the provisions of this section." (2) CONFORMING AMENDMENT.—The table of sections for subchapter B of chapter 61 is amended by striking out the item relating to section 6103 and inserting in lieu thereof the following: "Sec. 6103. Confidentiality and disclosure of returns and return information." (b) STATISTICAL PUBLICATIONS AND STUDIES.—Section 6108 (relating 26 USC 6108.

to publication of statistics of income) is amended to read as follows: •SEC. 6108. STATISTICAL PUBLICATIONS AND STUDIES. " (a) PUBLICATION O OTHER DISCLOSURE OF STATISTICS OF INCOME.— R

The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. "(b) SPECIAL STATISTICAL STUDIES.—The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be Fee. prescribed for the cost of the work or services performed for such party or parties.

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