A bill to amend the Internal Revenue Code of 1954 to authorize the disclosure of certain employment tax information to the National Institute for Occupational Safety and Health, for specified uses in such Institute's epidemiological research program.

Amends the Internal Revenue Code to permit, upon written request, the disclosure to the National Institute for Occupational Safety and Health of employment tax information which indicates: (1) the latest period for which an individual's earnings were reported to the Secretary of the Treasury; and (2) the employment history of any deceased individual. Limits such disclosure to the extent that it is necessary to determine whether an individual is deceased and for purposes of occupational safety and health research being conducted by the Institute under the Occupational Safety and Health Act of 1970 or the Federal Mine Safety and Health Act of 1977.