112 STAT. 754 PUBLIC LAW 105-206-JULY 22, 1998 "(A) any object code, machine code, or other code readable by a computer when loaded into its memory and used directly by such computer to execute instructions; and "(B) any related user manuals. "(4) OWNER. —The term 'owner' shall, with respect to any software, include the developer of the software. "(5) RELATED PERSON.—A person shall be treated as related to another person if such persons are related persons under section 267 or 707(b). " (6) TAX-RELATED COMPUTER SOFTWARE SOURCE CODE. — The term 'tax-related computer software source code' means the computer source code for any computer software program intended for accounting, tax return preparation or compliance, or tax planning.". (b) UNAUTHORIZED DISCLOSURE OF SOFTWARE.— Section 7213 (relating to unauthorized disclosure of information) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: "(d) DISCLOSURE OF SOFTWARE.—Any person who willfully divulges or makes known software (as defined in section 7612(d)(1)) to any person in violation of section 7612 shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.". (c) APPLICATION OF SPECIAL PROCEDURES FOR THIRD-PARTY SUMMONSES. —Paragraph (2) of section 7603(b), as amended by section 3416(a), is amended by striking "and" at the end of subparagraph (H), by striking a period at the end of subparagraph (I) and inserting ", and", and by adding at the end the following new subparagraph: "(J) any owner or developer of a computer software source code (as defined in section 7612(d)(2)). Applicability. Subparagraph (J) shall apply only with respect to a summons requiring the production of the source code referred to in subparagraph (J) or the program and data described in section 7612(b)(l)(A)(ii) to which such source code relates.". (d) CONFORMING AMENDMENT. — The table of sections for subchapter A of chapter 78 is amended by striking the item relating to section 7612 and by inserting the following new item: "Sec. 7612. Special procedures for summonses for computer software. "Sec. 7613. Cross references.". Applicability. (e) EFFECTIVE DATE. — 26 USC 7612 (1) IN GENERAL.— The amendments made by this section "°*®- shall apply to summonses issued, and software acquired, after the date of the enactment of this Act. (2) SOFTWARE PROTECTION.—In the case of any software acquired on or before such date of enactment, the requirements of section 7612(a)(2) of the Internal Revenue Code of 1986 (as added by such amendments) shall apply after the 90th day after such date. The preceding sentence shall not apply to the requirement under section 7612(c)(2)(G)(ii) of such Code (as so added).
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