Confidentiality and disclosure of returns and return information

no officer or employee of the United States,

( Aug. 16, 1954, ch. 736 , 68A Stat. 753 ; Pub. L. 88–563, § 3(c) , Sept. 2, 1964 , 78 Stat. 844 ; Pub. L. 89–44, title VI, § 601(a) , June 21, 1965 , 79 Stat. 153 ; Pub. L. 89–713, § 4(a) , Nov. 2, 1966 , 80 Stat. 1109 ; Pub. L. 93–406, title II, § 1022(h) , Sept. 2, 1974 , 88 Stat. 941 ; Pub. L. 94–202, § 8(g) , Jan. 2, 1976 , 89 Stat. 1139 ; Pub. L. 94–455, title XII, § 1202(a)(1) , Oct. 4, 1976 , 90 Stat. 1667 ; Pub. L. 95–210, § 5 , Dec. 13, 1977 , 91 Stat. 1491 ; Pub. L. 95–600, title V, § 503 , title VII, § 701(bb)(1)(A), (B), (2)–(5), Nov. 6, 1978 , 92 Stat. 2879 , 2921–2923; Pub. L. 96–249, title I, § 127(a)(1) , (2)(A)–(C), May 26, 1980 , 94 Stat. 365 , 366, as amended Pub. L. 96–611, § 11(a)(1) , Dec. 28, 1980 , 94 Stat. 3573 , and Pub. L. 98–369, div. A, title IV, § 453(b)(5) , July 18, 1984 , 98 Stat. 820 ; Pub. L. 96–265, title IV, § 408(a) –(2)(C), June 9, 1980 , 94 Stat. 468 , as amended Pub. L. 96–611, § 11(a)(2)(A) –(B)(iii), Dec. 28, 1980 , 94 Stat. 3573 ; Pub. L. 96–499, title III, § 302(a) , Dec. 5, 1980 , 94 Stat. 2604 ; Pub. L. 96–589, § 3(c) , Dec. 24, 1980 , 94 Stat. 3401 ; Pub. L. 96–598, § 3(a) , Dec. 24, 1980 , 94 Stat. 3487 ; Pub. L. 97–34, title VII, § 701(a) , Aug. 13, 1981 , 95 Stat. 340 ; Pub. L. 97–248, title III , §§ 356(a), (b)(1), 358(a), (b), Sept. 3, 1982 , 96 Stat. 641 , 645, 646, 648; Pub. L. 97–258, § 3(f)(4) –(6), Sept. 13, 1982 , 96 Stat. 1064 ; Pub. L. 97–365 , §§ 7(a), (b), 8(a)–(c)(1), Oct. 25, 1982 , 96 Stat. 1752–1754 ; Pub. L. 97–452, § 2(c)(4) , Jan. 12, 1983 , 96 Stat. 2478 ; Pub. L. 98–21, title I, § 121(c)(3)(A) , (B), Apr. 20, 1983 , 97 Stat. 83 ; Pub. L. 98–369, div. A, title IV , §§ 449(a), 453(a)–(b)(3), (6), div. B, title VI, §§ 2651(k), 2653(b)(3), 2663(j)(5)(E), July 18, 1984 , 98 Stat. 818 , 820, 1150, 1155, 1171; Pub. L. 98–378 , §§ 19(b), 21(f)(1)–(4), Aug. 16, 1984 , 98 Stat. 1322 , 1325, 1326; Pub. L. 99–92, § 8(h) , Aug. 16, 1985 , 99 Stat. 399 ; Pub. L. 99–335, title III, § 310(a) , (b), June 6, 1986 , 100 Stat. 607 , 608; Pub. L. 99–386, title II, § 206(b) , Aug. 22, 1986 , 100 Stat. 823 ; Pub. L. 99–514, title XIV, § 1411(b) , title XV, § 1568(a), title XVIII, § 1899A(53), Oct. 22, 1986 , 100 Stat. 2715 , 2764, 2961; Pub. L. 100–485, title VII, § 701(b)(1) , (2)(A), (B), Oct. 13, 1988 , 102 Stat. 2425 , 2426; Pub. L. 100–647, title I , §§ 1012(bb)(3)(A), (B), 1014(e)(4), title VI, § 6251, title VIII, § 8008(c)(1), (2)(A), Nov. 10, 1988 , 102 Stat. 3534 , 3561, 3752, 3786, 3787; Pub. L. 100–690, title VII , §§ 7601(b)(1), (2), 7602(c), (d)(2), Nov. 18, 1988 , 102 Stat. 4504 , 4508; Pub. L. 101–239, title VI, § 6202(a)(1)(A) , (B), title VII, § 7841(d)(1), Dec. 19, 1989 , 103 Stat. 2226 , 2227, 2428; Pub. L. 101–508, title IV, § 4203(a)(2) , title V, § 5111(b)(1), (2), title VIII, § 8051(a), title XI, §§ 11101(d)(6), 11212(b)(3), 11313(a), Nov. 5, 1990 , 104 Stat. 1388–107 , 1388–272, 1388–273, 1388–349, 1388–405, 1388–431, 1388–455; Pub. L. 101–650, title III, § 321 , Dec. 1, 1990 , 104 Stat. 5117 ; Pub. L. 102–568, title VI, § 602(b) , Oct. 29, 1992 , 106 Stat. 4342 ; Pub. L. 103–66, title XIII , §§ 13401(a), 13402(a), (b), 13403(a), (b), 13444(a), 13561(a)(2), (e)(2)(B), Aug. 10, 1993 , 107 Stat. 563–565 , 570, 593, 595; Pub. L. 103–182, title V, § 522(a) , (b), Dec. 8, 1993 , 107 Stat. 2161 ; Pub. L. 103–296, title I, § 108(h)(6) , title III, § 311(b), Aug. 15, 1994 , 108 Stat. 1487 , 1525; Pub. L. 104–134, title III, § 31001(g)(2) , (i)(2), Apr. 26, 1996 , 110 Stat. 1321–363 , 1321–364; Pub. L. 104–168, title IV, § 403(a) , title IX, § 902(a), title XII, §§ 1206(a)–(b)(4), 1207, July 30, 1996 , 110 Stat. 1459 , 1466, 1472, 1473; Pub. L. 104–188, title I, § 1704(t)(41) , Aug. 20, 1996 , 110 Stat. 1889 ; Pub. L. 104–193, title I, § 110 ( l )(2), formerly ( l )(3), ( l )(4), (5), title III, § 316(g)(4), Aug. 22, 1996 , 110 Stat. 2173 , 2219, renumbered Pub. L. 105–33, title V, § 5514(a)(2) , Aug. 5, 1997 , 111 Stat. 620 ; Pub. L. 105–33, title IV, § 4631(c)(2) , title V, § 5514(a)(1), title XI, § 11024(b)(1)–(7), Aug. 5, 1997 , 111 Stat. 486 , 620, 721, 722; Pub. L. 105–34, title IX, § 976(c) , title X, §§ 1023(a), 1026(a), (b)(1), title XII, §§ 1201(b)(2), 1205(c)(1), (3), 1283(a), (b), Aug. 5, 1997 , 111 Stat. 899 , 923–925, 994, 998, 1038; Pub. L. 105–65, title V, § 542(b) , Oct. 27, 1997 , 111 Stat. 1412 ; Pub. L. 105–206, title I, § 1101(b) , title III, §§ 3702(a), (b), 3708(a), 3711(b), title VI, §§ 6007(f)(4), 6009(d), 6012(b)(2), (4), 6019(c), 6023(22), July 22, 1998 , 112 Stat. 696 , 776–778, 781, 810, 812, 819, 823, 826; Pub. L. 105–277, div. J, title I, § 1006 , title IV, §§ 4002(a), (h), 4006(a)(1), (2), Oct. 21, 1998 , 112 Stat. 2681–900 , 2681–906, 2681–907, 2681–912; Pub. L. 106–170, title V, § 521(a)(1) , Dec. 17, 1999 , 113 Stat. 1925 ; Pub. L. 106–554, § 1(a)(7) [title III, §§ 304(a), 310(a), 313(c), 319(8)(B),(17)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–632, 2763A–638, 2763A–643, 2763A–646, 2763A–647; Pub. L. 107–134, title II, § 201(a) –(c)(8), Jan. 23, 2002 , 115 Stat. 2440–2444 ; Pub. L. 107–147, title IV, § 416(c)(1) , Mar. 9, 2002 , 116 Stat. 55 ; Pub. L. 107–210, div. A, title II, § 202(b)(1) , (2), Aug. 6, 2002 , 116 Stat. 961 ; Pub. L. 107–296, title XI, § 1112(j) , Nov. 25, 2002 , 116 Stat. 2277 ; Pub. L. 107–330, title III, § 306 , Dec. 6, 2002 , 116 Stat. 2827 ; Pub. L. 108–89, title II, § 201(a) , Oct. 1, 2003 , 117 Stat. 1132 ; Pub. L. 108–173, title I , §§ 101(e)(6), 105(e)(1)–(3), title VIII, § 811(c)(1)–(2)(B), title IX, § 900(e)(3), Dec. 8, 2003 , 117 Stat. 2151 , 2167, 2368, 2369, 2372; Pub. L. 108–311, title III , §§ 311(a), 317, 320(a), (b), title IV, § 408(a)(24), Oct. 4, 2004 , 118 Stat. 1180–1182 , 1192; Pub. L. 108–357, title IV, § 413(c)(27) , Oct. 22, 2004 , 118 Stat. 1509 ; Pub. L. 108–429, title II, § 2004(a)(22) , Dec. 3, 2004 , 118 Stat. 2592 ; Pub. L. 109–135, title III, § 305(a)(1) , (b)(1), (c)(1), title IV, §§ 406(a), 412(rr)(3), (4), (yy), Dec. 21, 2005 , 119 Stat. 2609 , 2634, 2640; Pub. L. 109–280, title XII, § 1224(b)(1) –(3), Aug. 17, 2006 , 120 Stat. 1093 ; Pub. L. 109–432, div. A, title I, § 122(a)(1) , (b)(1), (c)(1), title IV, § 421(a), (b), Dec. 20, 2006 , 120 Stat. 2944 , 2971, 2972; Pub. L. 110–28, title VIII, § 8246(a)(2)(B) , May 25, 2007 , 121 Stat. 201 ; Pub. L. 110–142, § 8(c)(1) , Dec. 20, 2007 , 121 Stat. 1807 ; Pub. L. 110–172, § 11(a)(34)(A) , Dec. 29, 2007 , 121 Stat. 2487 ; Pub. L. 110–234, title IV, § 4002(b)(1)(B) , (H), (2)(O), May 22, 2008 , 122 Stat. 1096 , 1097; Pub. L. 110–245, title I, § 108(a) , (b), June 17, 2008 , 122 Stat. 1631 ; Pub. L. 110–246, § 4(a) , title IV, § 4002(b)(1)(B), (H), (2)(O), June 18, 2008 , 122 Stat. 1664 , 1857, 1858; Pub. L. 110–328, § 3(b) , Sept. 30, 2008 , 122 Stat. 3572 ; Pub. L. 110–343, div. C, title IV, § 402(a) , (b), Oct. 3, 2008 , 122 Stat. 3875 , 3876; Pub. L. 110–428, § 2(a) , (b), Oct. 15, 2008 , 122 Stat. 4839 ; Pub. L. 111–3, title VII, § 702(f)(1) , (2), Feb. 4, 2009 , 123 Stat. 110 ; Pub. L. 111–148, title I, § 1414(a)(1) , (b), (c), title III, § 3308(b)(2), Mar. 23, 2010 , 124 Stat. 236 , 237, 474; Pub. L. 111–152, title I, § 1004(a)(1)(B) , Mar. 30, 2010 , 124 Stat. 1034 ; Pub. L. 111–192, title I, § 103(a) , June 25, 2010 , 124 Stat. 1282 ; Pub. L. 111–198, § 4(a) –(d), July 2, 2010 , 124 Stat. 1356 , 1357; Pub. L. 112–240, title II, § 209(a) –(b)(2), Jan. 2, 2013 , 126 Stat. 2324 , 2325; Pub. L. 114–94, div. C, title XXXII , §§ 32101(c), 32102(d), Dec. 4, 2015 , 129 Stat. 1731 , 1734; Pub. L. 114–113, div. Q, title IV, § 403(a) , Dec. 18, 2015 , 129 Stat. 3117 ; Pub. L. 114–184, § 2(a) –(b)(2)(B), June 30, 2016 , 130 Stat. 536 , 537; Pub. L. 115–141, div. U, title IV, § 401(a)(267) –(275), Mar. 23, 2018 , 132 Stat. 1197 ; Pub. L. 116–25, title I, § 1405(a)(1) , (2)(A), (C), title II, §§ 2003(c)(1), (2)(A), 2004(a), (b), 2202(a), (b), July 1, 2019 , 133 Stat. 997 , 998, 1001, 1003, 1004, 1012; Pub. L. 116–91, § 3(a) –(c), Dec. 19, 2019 , 133 Stat. 1189 , 1192; Pub. L. 116–94, div. O, title IV, § 404 , Dec. 20, 2019 , 133 Stat. 3180 ; Pub. L. 116–136, div. A, title III, § 3516(a) , Mar. 27, 2020 , 134 Stat. 407 ; Pub. L. 116–260, div. N, title II , §§ 283(b)(1)–(2)(B), 284(a)(1)–(3), div. FF, title I, §§ 102(b)(1)–(2)(B), 103(a)(1)–(3), Dec. 27, 2020 , 134 Stat. 1984–1986 , 3084, 3085; Pub. L. 118–258, title II, § 202(a)(2)(A) –(E), Jan. 4, 2025 , 138 Stat. 2970–2972 .)