Biennial report by FCC to Congress

(a) In general Not later than 180 days after the date of the enactment of this Act, and not less frequently than every 2 years thereafter, the Federal Communications Commission shall submit to Congress a report that— (1) states the number of qualified independent programmers that have a linear video programming stream that is distributed to subscribers of one or more eligible distributors and the average length of time for which such a linear video programming stream has been so distributed by the same eligible distributor; (2) states the number of qualified independent programmers that have a linear video programming stream that is distributed to subscribers of one or more multichannel video programming distributors and the average length of time for which such a linear video programming stream has been so distributed by the same multichannel video programming distributor; (3) states the number of qualified independent programmers that have a linear video programming stream that is distributed to subscribers of one or more virtual multichannel video programming distributors and the average length of time for which such a linear video programming stream has been so distributed by the same virtual multichannel video programming distributor; and (4) contains recommendations for how to increase the number of qualified independent programmers described in paragraph (1). (b) Disclosure of tax return information Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (23) Disclosure of return information to Federal Communications Commission for biennial reports to Congress (A) In general The Secretary shall, upon written request from the Federal Communications Commission, disclose to officers and employees of such Commission such return information of taxpayers claiming the credit allowable under section 45BB as such Commission determines necessary to prepare the reports required under section 2 of the Independent Programmers Tax Incentive Act. (B) Restriction on disclosure Return information disclosed under subparagraph (A) may be used by officers and employees of the Federal Communications Commission for the purposes of, and to the extent necessary in, preparing the reports required under section 2 of the Independent Programmers Tax Incentive Act. Such reports shall not include return information which is identifiable as being with respect to a particular taxpayer..