Modification of IRS whistleblower report

(a) In general Section 406(c) of division A of the Tax Relief and Health Care Act of 2006 is amended by striking such use, in paragraph (1) and inserting such use (which shall include a list and descriptions of the top tax avoidance schemes, not to exceed 10, disclosed by whistleblowers during such year),. (b) Effective date The amendments made by this section shall apply to reports for fiscal years ending after the enactment of this Act.