# Pub. L. 96-249: changes to the Internal Revenue Code

1980-05-26, 94 Stat. 365. Source: <https://www.govinfo.gov/link/plaw/96/public/249>.

## Legislative history

- Bill: [S. 1309](https://www.congress.gov/bill/96th-congress/senate-bill/1309)

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

- § 6103(l)(7): Pub. L. 96–249, § 127(a)(1), as amended by Pub. L. 96–611, § 11(a)(1), and Pub. L. 98–369, § 453(b)(5), added par. (7). Paragraph as originally enacted by Pub. L. 96–249 was designated subsec. (i)(7), but was redesignated subsec. (l)(7) through amendment by Pub. L. 96–611 and Pub. L. 98–369.
- § 6103(p)(3)(A): Pub. L. 96–249, § 127(a)(2)(A), substituted “(l)(1), (4)(B), (5), or (7)” for “(l)(1) or (4)(B) or (5)”.
- § 6103(p)(4): Pub. L. 96–249, § 127(a)(2)(B), substituted “(l)(3), (6), or (7)” for “(l)(3) or (6)” in provisions preceding subpar. (A).
- § 6103(p)(4)(F)(i): Pub. L. 96–249, 127(a)(2)(C), substituted “(l)(6) or (7)” for “(l)(6)”.

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 96–249 substituted “any educational institution, or any State food stamp agency (as defined in section 6103(l)(7)(C))” for “or any educational institution” and “subsection (d), (l)(6) or (7), or (m)(4)(B)” for “subsection (d), (l)(6), or (m)(4)(B)”.