disclosure, plus . (f) Effective Dates (1) Notice The amendment made by subsection (a) shall apply to determinations made after the date which is 180 days after the date of the enactment of this Act. (2) Payment authority The amendment made by subsection (b)(1) shall take effect on the date which is 180 days after the date of the enactment of this Act. (3) Burden of proof The amendments made by subsection (c) shall apply to inspections and disclosures occurring on and after the date which is 180 days after the date of the enactment of this Act. (4) Reports Subsection (b)(2) and the amendment made by subsection (d) shall apply to calendar years ending after the date which is 180 days after the date of the enactment of this Act. (5) Increase in damages The amendment made by subsection (e) shall apply to proceedings commenced after the date of the enactment of this Act. 102. Compliance by contractors with confidentiality safeguards (a) In General Section 6103(p), as amended by this Act, is amended by adding at the end the following new paragraph: (10) Disclosure to contractors and other agents Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary— (A) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information, (B) agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements, (C) submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and (D) certifies to the Secretary for the most recent