To amend the Internal Revenue Code of 1986 to permit disclosure of tax return information to the Permanent Select Committee on Intelligence of the House of Representatives and to the Select Committee on Intelligence of the Senate.

This bill amends the Internal Revenue Code to require the Internal Revenue Service to disclose certain tax return information to the House Permanent Select Committee on Intelligence or the Senate Select Committee on Intelligence, upon receiving a written request from the chairman of the relevant committee. Any return or return information that can be associated with, or otherwise identify, a particular taxpayer may only be furnished to a congressional committee when it is sitting in closed executive session, unless the taxpayer consents in writing to the disclosure.