; and (ii) the term Secretary means the Secretary of the Treasury or the Secretary of the Treasury's delegate. (B) Requirement A former President may not receive a monetary allowance under subsection (a)(2) unless the former President discloses to the Secretary, upon the request of the Secretary, any return or return information of the former President or spouse of the former President that the Secretary determines is necessary for purposes of calculating the applicable reduction amount under paragraph (2) of this subsection. (C) Confidentiality Except as provided in section 6103 of the Internal Revenue Code of 1986 and notwithstanding any other provision of law, the Secretary may not, with respect to a return or return information disclosed to the Secretary under subparagraph (B)— (i) disclose the return or return information to any entity or person; or (ii) use the return or return information for any purpose other than to calculate the applicable reduction amount under paragraph (2). (4) Increased costs due to security needs With respect to the monetary allowance that would be payable to a former President under subsection (a)(2) for any 12-month period but for the limitation under paragraph (1) of this subsection, the Administrator of General Services, in coordination with the Director of the United States Secret Service, shall determine the amount of the monetary allowance that is needed to pay the increased cost of doing business that is attributable to the security needs of the former President.