; and (B) in paragraph (3), by striking all that follows out of such account and inserting for other than program costs . (2) Communications, software, and technology costs treated as program costs Section 6307(d)(2)(B) is amended by striking telecommunications and inserting communications, software, technology . (3) Conforming amendment Section 6307(d)(2) is amended by striking and at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting , and , and by inserting after subparagraph (B) the following new subparagraph: (C) reimbursement of the Internal Revenue Service or other government agencies for the cost of administering the qualified tax collection program under section 6306. . (e) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to tax receivables identified by the Secretary (or the Secretary’s delegate) after December 31, 2019. (2) Maximum length of installment agreements The amendment made by subsection (c) shall apply to contracts entered into after the date of the enactment of this Act. (3) Use of special compliance personnel program account The amendment made by subsection (d) shall apply to amounts expended from the special compliance personnel program account after the date of the enactment of this Act. 1206. Reform of notice of contact of third parties (a) In general Section 7602(c)(1) is amended to read as follows: (1) General notice An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer unless such contact occurs during a period (not greater than 1 year) which is specified in a notice which— (A) informs the taxpayer that contacts with persons other than the taxpayer are intended to be made during such period, and (B) except as otherwise provided by the Secretary, is provided to the taxpayer not later than 45 days before the beginning of such