118 STAT. 1627 PUBLIC LAW 108–357—OCT. 22, 2004 extent and in the same manner as such order or action applies to the Secretary.’’. (d) INELIGIBILITY OF INDIVIDUALS WHO COMMIT MISCONDUCT TO PERFORM UNDER CONTRACT.—Section 1203 of the Internal Rev enue Service Restructuring Act of 1998 (relating to termination of employment for misconduct) is amended by adding at the end the following new subsection: ‘‘(e) INDIVIDUALS PERFORMING SERVICES UNDER A QUALIFIED TAX COLLECTION CONTRACT.—An individual shall cease to be per mitted to perform any services under any qualified tax collection contract (as defined in section 6306(b) of the Internal Revenue Code of 1986) if there is a final determination by the Secretary of the Treasury under such contract that such individual committed any act or omission described under subsection (b) in connection with the performance of such services.’’. (e) BIENNIAL REPORT.—The Secretary of the Treasury shall biennially submit (beginning in 2005) to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives a report with respect to qualified tax collection contracts under section 6306 of the Internal Revenue Code of 1986 (as added by this section) which includes— (1) a complete cost benefit analysis, (2) the impact of such contracts on collection enforcement staff levels in the Internal Revenue Service, (3) the impact of such contracts on the total number and amount of unpaid assessments, and on the number and amount of assessments collected by Internal Revenue Service personnel after initial contact by a contractor, (4) the amounts collected and the collection costs incurred (directly and indirectly) by the Internal Revenue Service, (5) an evaluation of contractor performance, (6) a disclosure safeguard report in a form similar to that required under section 6103(p)(5) of such Code, and (7) a measurement plan which includes a comparison of the best practices used by the private collectors with the Internal Revenue Service’s own collection techniques and mechanisms to identify and capture information on successful collection techniques used by the contractors which could be adopted by the Internal Revenue Service. (f) EFFECTIVE DATE.—The amendments made to this section shall take effect on the date of the enactment of this Act. SEC. 882. TREATMENT OF CHARITABLE CONTRIBUTIONS OF PATENTS AND SIMILAR PROPERTY. (a) IN GENERAL.—Subparagraph (B) of section 170(e)(1) is amended by striking ‘‘or’’ at the end of clause (i), by adding ‘‘or’’ at the end of clause (ii), and by inserting after clause (ii) the following new clause: ‘‘(iii) of any patent, copyright (other than a copy right described in section 1221(a)(3) or 1231(b)(1)(C)), trademark, trade name, trade secret, know how, soft ware (other than software described in section 197(e)(3)(A)(i)), or similar property, or applications or registrations of such property,’’. (b) CERTAIN DONEE INCOME FROM INTELLECTUAL PROPERTY TREATED AS AN ADDITIONAL CHARITABLE CONTRIBUTION.—Section 26 USC 6306 note. 26 USC 6306 note. 26 USC 7804 note.
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