; and (B) any other position designated by the President as a position within the Cabinet. . (b) Application The amendments made by subsection (a) shall apply to any individual who becomes a candidate for the office, or assumes the office, of President or Vice President, or becomes a nominee for, or assumes, a Cabinet-level position (as that term is defined in section 102(j)(5) of the Ethics in Government Act of 1978 ( Public Law 95–521 ; 5 U.S.C. App. 102(j)(5) ), as added by subsection (a)), after the date of enactment of this Act. 3. Disclosure permitted (a) In general Section 6103(i) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Disclosure of tax returns under the Ethics in Government Act of 1978 The Director of the Office of Government Ethics may disclose returns described in section 102(j) of the Ethics in Government Act of 1978 ( Public Law 95–521 ; 5 U.S.C. App. 102(j) ) to the extent such returns are required to be made available pursuant to such section. . (b) Application The amendment made by subsection (a) shall apply to disclosures made after the date of the enactment of this Act.