; and (C) issue rules to prevent entities from taking action to intentionally avoid qualifying as large entities. (d) Disclosure of taxpayer identity information for use by Office (1) In general Section 6103(m) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (8) Office of United States Corporations Upon written request by the Director of the Office of United States Corporations, the Secretary shall disclose taxpayer identity information to officers and employees of the Office of United States Corporations solely for purposes of identifying any taxpayer that satisfies the requirement under section 2(2)(A)(iii) or 4(b) of the Accountable Capitalism Act for the most recent taxable year for which information is available. . (2) Effective date The amendment made by this subsection shall take effect on the date of enactment of this Act. 4. Requirement for large entities to obtain charters (a) Large entities (1) In general An entity that is organized as a corporation, body corporate, body politic, joint stock company, or limited liability company in a State shall obtain a charter from the Office as follows: (A) If the entity is a large entity with respect to the most recently completed taxable year of the entity before the date of enactment of this Act, the entity shall obtain the charter not later than 2 years after the date of enactment of this Act. (B) If the entity is a large entity with respect to any taxable year of the entity that begins after the date of enactment of this Act, the entity shall obtain the charter not later than 1 year after the last day of that taxable year. (2) Failure to obtain charter An entity to which paragraph (1) applies and that fails to obtain a charter from the Office as required under that paragraph shall not be treated as a corporation, body corporate, body politic, joint-stock company, or limited liability company, as applicable, for the purposes of Federal law during the period beginning on the date on which the entity is required to obtain a