or (5). (C) Restriction on disclosure Information disclosed under this paragraph shall be disclosed only for purposes of, and to the extent necessary in, carrying out section 9912. . (b) Conforming amendments Section 6103(p)(3)(A) of the Internal Revenue Code of 1986 is amended by striking or (18) and inserting , (23), or (21) . 6. Effective date The amendments made by this Act shall take effect on the date of the enactment of this Act.