Section 6103(p)(8)(B) of such Code is amended by inserting or paragraph (9) after subparagraph (A) . (c) Effective Date (1) In general The amendments made by this section shall apply to disclosures made after the date of the enactment of this Act. (2) Certifications The first certification under section 6103(p)(9)(D) of the Internal Revenue Code of 1986, as added by subsection (a), shall be made with respect to the portion of calendar year 2018 following the date of the enactment of this Act.