A bill to amend the Internal Revenue Code of 1954 to specify the conditions under which the States have authority to inspect tax returns and receive return information for tax administration purposes.

Establishes conditions, under the Internal Revenue Code, which the State agency, body, or commission lawfully charged with tax administration must meet before the Secretary of the Treasury shall allow the inspection or disclosure of income tax returns or return information.

Requires the written request of the head of such State agency, body, or commission before such return information shall be furnished.