of subsection (k) . (B) Section 7213(a)(2) is amended by inserting or (13) after (k)(10) . 18104. Compliance by contractors with confidentiality safeguards (a) In General Section 6103(p) is amended by adding at the end the following new paragraph: (9) 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 annual period that such contractor or other agent is in compliance with all such requirements. The certification required by subparagraph (D) shall include the name and address of each contractor and other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this paragraph shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration. . (b) Conforming Amendment Section 6103(p)(8)(B) is amended by inserting or paragraph (9) after subparagraph (A) . (c) Effective Date The amendments made by this section shall apply to disclosures made after December 31, 2022. 18105. Report on electronic payments Not later than 2 years after the date of the enactment of this Act,