A resolution to authorize the production of records by the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs.

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Authorizes the Chairman and Ranking Minority Member of the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, acting jointly, to provide to law enforcement and regulatory entities and officials, court-appointed officials, and other entities or individuals duly authorized by Federal, State, or foreign governments, records of the Subcommittee's investigation into the role of accountants, lawyers, and financial professionals in the tax shelter industry.