(F) section 9512(e)(1) (relating to carbon fee). . (c) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Climate Action Rebate Fund. . 5. Disclosure of return information Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraphs: (23) Disclosure of return information relating to carbon dividend payments (A) Department of Treasury Return information with respect to any taxpayer shall, without written request, be open to inspection by or disclosure to officers and employees of the Department of the Treasury whose official duties require such inspection or disclosure for purposes of administering section 9512(d) (relating the carbon dividend payments from the Climate Action Rebate Fund). (B) Commissioner of Social Security The Commissioner of Social Security shall, on written request, disclose to officers and employees of the Department of the Treasury return information which has been disclosed to the Social Security Administration as is necessary to administer section 9512(d). (C) Restriction on disclosure Information disclosed under this paragraph shall be disclosed only for purposes of, and to the extent necessary in, carrying out section 9512(d). . 6. Effective date The amendments made by this Act shall apply to any calendar year beginning after the date of enactment of this Act. 7. Principle of interpretation In the case of ambiguity, the texts of this statute and its amending texts shall be interpreted so as to allow for the most effective abatement of greenhouse gas emissions. 8. No preemption of State law Nothing in this Act or any regulations promulgated under this Act shall preempt or supersede, or be interpreted to preempt or supersede, any State law or regulation.