PUBLIC LAW 109–135—DEC. 21, 2005
119 STAT. 2641
‘‘(i) in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or (16), or any other person described in subsection (l)(16), (18), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,’’, and (3) by striking the first full sentence in the matter following subparagraph (F) of paragraph (4) and inserting the following: ‘‘If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met.’’. (zz) Clause (ii) of section 6111(b)(1)(A) is amended by striking ‘‘advice or assistance’’ and inserting ‘‘aid, assistance, or advice’’. (aaa) Paragraph (3) of section 6662(d) is amended by striking ‘‘the’’ before ‘‘1 or more’’.
26 USC 6111.
SEC. 413. OTHER CORRECTIONS RELATED TO THE AMERICAN JOBS CREATION ACT OF 2004.
(a) AMENDMENTS RELATED TO SECTION 233 OF THE ACT.— (1) Clause (vi) of section 1361(c)(2)(A) is amended— (A) by inserting ‘‘or a depository institution holding company (as defined in section 3(w)(1) of the Federal Deposit Insurance Act (12 U.S.C. 1813(w)(1))’’ after ‘‘a bank (as defined in section 581)’’, and (B) by inserting ‘‘or company’’ after ‘‘such bank’’. (2) Paragraph (16) of section 4975(d) is amended— (A) in subparagraph (A), by inserting ‘‘or a depository institution holding company (as defined in section 3(w)(1) of the Federal Deposit Insurance Act (12 U.S.C. 1813(w)(1))’’ after ‘‘a bank (as defined in section 581)’’, and (B) in subparagraph (C), by inserting ‘‘or company’’ after ‘‘such bank’’. (b) AMENDMENT RELATED TO SECTION 237 OF THE ACT.— Subparagraph (F) of section 1362(d)(3) is amended by striking ‘‘a bank holding company’’ and all that follows through ‘‘section 2(p) of such Act)’’ and inserting ‘‘a depository institution holding company (as defined in section 3(w)(1) of the Federal Deposit Insurance Act (12 U.S.C. 1813(w)(1))’’. (c) AMENDMENTS RELATED TO SECTION 239 OF THE ACT.—Paragraph (3) of section 1361(b) is amended— (1) in subparagraph (A), by striking ‘‘and in the case of information returns required under part III of subchapter A of chapter 61’’, and
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