known as the Electronic Tax Administration Advisory Committee) studies (including by providing organized public forums) and makes recommendations to the Secretary regarding methods to prevent identity theft and refund fraud. 18103. Information sharing and analysis center (a) In general The Secretary of the Treasury (or the Secretary’s delegate) may participate in an information sharing and analysis center to centralize, standardize, and enhance data compilation and analysis to facilitate sharing actionable data and information with respect to identity theft tax refund fraud. (b) Development of performance metrics The Secretary of the Treasury (or the Secretary’s delegate) shall develop metrics for measuring the success of such center in detecting and preventing identity theft tax refund fraud. (c) Disclosure (1) In general Section 6103(k) is amended by adding at the end the following new paragraph: (13) Disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud (A) In general Under such procedures and subject to such conditions as the Secretary may prescribe, the Secretary may disclose specified return information to specified ISAC participants to the extent that the Secretary determines such disclosure is in furtherance of effective Federal tax administration relating to the detection or prevention of identity theft tax refund fraud, validation of taxpayer identity, authentication of taxpayer returns, or detection or prevention of cybersecurity threats. (B) Specified ISAC participants For purposes of this paragraph— (i) In general The term specified ISAC participant means— (I) any person designated by the Secretary as having primary responsibility for a function performed with respect to the information sharing and analysis center described in section 18103(a) of the 21st Century IRS Act , and (II) any person subject to the requirements of section 7216 and which is a participant in such information sharing and analysis center. (ii) Information sharing