# Pub. L. 114-184: changes to the Internal Revenue Code

2016-06-30, 130 Stat. 536. Source: <https://www.govinfo.gov/link/plaw/114/public/184>.

## Legislative history

- Bill: [H.R. 3209](https://www.congress.gov/bill/114th-congress/house-bill/3209)
- House report: [H. Rept. 114-542](https://www.govinfo.gov/content/pkg/CRPT-114hrpt542/html/CRPT-114hrpt542.htm)

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(a)(2): Pub. L. 114–184, § 2(b)(2)(A), substituted “subsection (i)(1)(C) or (7)(A)” for “subsection (i)(7)(A)”.
- § 6103(i)(1)(A)(i): Pub. L. 114–184, § 2(a)(1), inserted “or pertaining to the case of a missing or exploited child,” after “may be a party,”.
- § 6103(i)(1)(A)(iii): Pub. L. 114–184, § 2(a)(2), inserted “or to such a case of a missing or exploited child,” after “may be a party,”.
- § 6103(i)(1)(B)(iii): Pub. L. 114–184, § 2(a)(3), inserted “(or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child)” after “concerning such act”.
- § 6103(i)(1)(C): Pub. L. 114–184, § 2(b)(1), added subpar. (C).
- § 6103(p)(4): Pub. L. 114–184, § 2(b)(2)(B), substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)” in introductory provisions.

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 114–184 substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)”.