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 which is 180 days after the date of the enactment of this Act. D Expanded Use of Electronic Systems 2301. Electronic filing of returns (a) In general Section 6011(e)(2)(A) is amended by striking 250 and inserting the applicable number of . (b) Applicable number Section 6011(e) is amended by striking paragraph (5) and inserting the following new paragraphs: (5) Applicable number (A) In general For purposes of paragraph (2)(A), the applicable number shall be— (i) except as provided in subparagraph (B), in the case of calendar years before 2021, 250, (ii) in the case of calendar year 2021, 100, and (iii) in the case of calendar years after 2021, 10. (B) Special rule for partnerships for 2018, 2019, 2020, and 2021 In the case of a partnership, for any calendar year before 2022, the applicable number shall be— (i) in the case of calendar year 2018, 200, (ii) in the case of calendar year 2019, 150, (iii) in the case of calendar year 2020, 100, and (iv) in the case of calendar year 2021, 50. (6) Partnerships required to file on magnetic media Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media. . (c) Returns filed by a tax return preparer Section 6011(e)(3) is amended by adding at the end the following new subparagraph: (D) Exception for certain preparers located in areas without internet access The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access