except that returns and return information (as defined in section 6103(b) of title 26) shall be made available to students under such program only to the extent that the Secretary of the Treasury or his designee determines that the duties assigned to such students so require.
5 U.S.C. § 3111
EDITORIAL NOTES
REFERENCES IN TEXTSection 203 of the Congressional Budget Act of 1974, referred to in subsec. (e)(2)(A), is classified to section 603 of Title 2, The Congress.
AMENDMENTS2014-Subsec. (e). Pub. L. 113-76 designated existing provisions as par. (1) and added par. (2). 2009-Subsec. (e). Pub. L. 111-68 added subsec. (e).2002-Subsec. (c)(1). Pub. L. 107-296 substituted "section 7905 (relating to commuting by means other than single-occupancy motor vehicles), chapter 81" for "chapter 81 of this title".Subsec. (d). Pub. L. 107-347 added subsec. (d).1983-Subsec. (c)(1). Pub. L. 97-437, §1(1), substituted "(c)(1) Except as provided in par. (2), any" for "(c) Any".Subsec. (c)(2). Pub. L. 97-437, §1(2), added par. (2). 1982-Subsec. (b). Pub. L. 97-258 substituted "section 1342 of title 31" for "section 3679(b) of the Revised Statutes ( 31 U.S.C. 665(b) )".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2014 AMENDMENT Pub. L. 113-76, div. I, title I, §1201(b), Jan. 17, 2014, 128 Stat. 426, provided that: "The amendment made by subsection (a) [amending this section] shall apply with respect to fiscal year 2014 and each succeeding fiscal year."
EFFECTIVE DATE OF 2002 AMENDMENTS Amendment by Pub. L. 107-347 effective 120 days after Dec. 17, 2002, see section 402(a) of Pub. L. 107-347 set out as an Effective Date note under section 3601 of Title 44, Public Printing and Documents. Amendment by Pub. L. 107-296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107-296 set out as an Effective Date note under section 101 of Title 6, Domestic Security.
EFFECTIVE DATESection effective 90 days after Oct. 13, 1978, see section 907 of Pub. L. 95-454 set out as an Effective Date of 1978 Amendment note under section 1101 of this title.