taxpayers information regarding qualified return preparation programs receiving grants under this section. (3) VITA grantee referral Qualified return preparation programs receiving a grant under this section are encouraged, in appropriate cases, to— (A) advise taxpayers of the availability of, and eligibility requirements for receiving, advice and assistance from qualified low-income taxpayer clinics receiving funding under section 7526, and (B) provide information regarding the location of, and contact information for, such clinics. . (b) Clerical amendment The table of sections for chapter 77 is amended by inserting after the item relating to section 7526 the following new item: Sec. 7526A. Return preparation programs for applicable taxpayers. . 1002. Limit redisclosures and uses of consent-based disclosures of tax return information (a) In general Section 6103(c) is amended by adding at the end the following: Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer. . (b) Application of penalties Section 6103(a)(3) is amended by inserting subsection (c), after return information under . (c) Effective date The amendments made by this section shall apply to disclosures made after the date that is 6 months after the date of the enactment of this Act. 1003. Clarification of equitable relief from joint liability (a) In general Section 6015 is amended— (1) in subsection (e), by adding at the end the following new paragraph: (7) Standard and scope of review Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon— (A) the administrative record established at the time of the determination, and (B) any additional newly discovered or previously unavailable evidence.