in subsection (a), including the costs of any necessary infrastructure or technology. (2) Deposit of collections Amounts received from fees assessed and collected under paragraph (1) shall be deposited in, and credited to, an account solely for the purpose of carrying out the activities described in subsection (a). Such amounts shall be available to carry out such activities without need of further appropriation and without fiscal year limitation. 302. Limit redisclosures and uses of consent-based disclosures of tax return information (a) In general Section 6103(c) is amended by adding at the end the following: Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer. . (b) Application of penalties Section 6103(a)(3) is amended by inserting subsection (c), after return information under . (c) Effective date The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act. IV Expanded use of electronic systems 401. Electronic filing of returns (a) In general Section 6011(e)(2)(A) is amended by striking 250 and inserting the applicable number of . (b) Applicable number Section 6011(e) is amended by adding at the end the following new paragraph: (6) Applicable number For purposes of paragraph (2)(A), the applicable number shall be determined in accordance with the following table: (A) in the case of calendar years before 2020, 250, (B) in the case of calendar year 2020, 100, and (C) in the case of calendar years after 2020, 10. . (c) Returns filed by a tax return preparer Section 6011(e)(3) is amended by adding at the end the following new subparagraph: (D) Exception for certain preparers located in areas without internet access The Secretary may waive the requirement of subparagraph (A) if the Secretary