; or (B) any person or prospective person whose tax return, claim for refund, or document in connection with a tax return or claim for refund, is being or may be prepared. . (c) Tax return preparer defined Section 330 of title 31, United States Code, is amended by adding at the end the following new subsection: (f) Tax return preparer For purposes of this section— (1) In general The term tax return preparer has the meaning given such term under section 7701(a)(36) of the Internal Revenue Code of 1986. (2) Tax return The term tax return has the meaning given to the term return under section 6696(e)(1) of such Code. (3) Claim for refund The term claim for refund has the meaning given such term under section 6696(e)(2) of such Code. . (d) Effective date The amendments made by this section shall apply with respect to returns and claims for refund for taxable years beginning after the date of the enactment of this Act. 402. Tax information disclosure relating to tax return preparer misconduct Section 6103(k), as amended by section 101, is amended by adding at the end the following new paragraph: (12) Disclosure relating to tax return preparer misconduct Under such procedures as the Secretary may prescribe, the Secretary may disclose returns or return information to the extent necessary to publish final decisions by the Internal Revenue Service Office of Professional Responsibility relating to tax return preparer misconduct. . V Increase Funding for Services to Taxpayers 501. Low-income taxpayer clinics (a) Increase in authorized grants Section 7526(c)(1) is amended by striking $6,000,000 and inserting $20,000,000 . (b) Clerical amendment Section 7526(c)(5) is amended by inserting qualified before low-income . (c) Effective date The amendments made by this section shall apply with respect to grants made after the date of the enactment of this Act. 502. Internal Revenue Service taxpayer services appropriations There is hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year