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 Subparagraph (B) of section 6103(p)(8) is amended by inserting or paragraph (10) 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)(10)(D) of the Internal Revenue Code of 1986, as added by subsection (a), shall be made with respect to the portion of calendar year 2017 following the date of the enactment of this Act. II The right to appeal in an independent forum and to challenge the Internal Revenue Service position and be heard 201. Increase in limitations on civil damages for certain unauthorized collection actions (a) In general Section 7433(b) is amended by striking $1,000,000 ($100,000 and inserting $1,500,000 ($150,000 . (b) Punitive damages in the case of reckless or intentional action Subsection (b) of section 7433 is amended— (1) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively, and by moving such subparagraphs 2 ems to the right, (2) by striking In any action and inserting the following: (1) In general In any action , and (3) by adding at the end the following new paragraph: (2) Punitive damages for willful and reckless actions In any