Prohibition on disclosure of credit for purchase of firearm safety device to any Federal Agency

(a) In general Section 6103 of the Internal Revenue Code of 1986 is amended— (1) in subsection (i)— (A) by inserting or paragraph (9) after Except as provided in paragraph (6) each place it appears, and (B) by adding at the end the following new paragraph: (9) Prohibition on disclosure of return information relating to secure firearm credit The Secretary shall not disclose return information relating to the credit under section 25G to any officer or employee of a Federal agency., and (2) by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection: (q) Prohibition on non-Anonymized disclosures relating to firearm safety credit Notwithstanding any other provision of this section, the Secretary shall not compile or disclose any list of return information relating to the credit under section 25G unless such list is in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.. (b) Effective date The amendments made by this section shall apply to disclosures after the date of the enactment of this Act.