; and (B) by striking the second sentence. (c) Disclosure and enforcement Section 6(a) of such Act ( 2 U.S.C. 1605(a) ) is amended in the matter preceding paragraph (1) by striking The Secretary of the Senate and the Clerk of the House of Representatives and inserting The Attorney General . (d) Penalties Section 7(a)(1) of such Act ( 2 U.S.C. 1606(a)(1) ) is amended by striking the Secretary of the Senate or the Clerk of the House of Representatives and inserting the Attorney General . (e) Conforming amendment relating to lack of general audit or investigative authority of Secretary and Clerk Section 8 of such Act ( 2 U.S.C. 1607 ) is amended by striking subsection (c). (f) Permitting use of good faith estimates based on tax return information Section 15(c)(1) of such Act ( 2 U.S.C. 1610(c)(1) ) is amended by striking the Secretary of the Senate and the Clerk of the House of Representatives and inserting the Attorney General . (g) Effective date; transition (1) In general The amendments made by this section shall apply with respect to statements and reports filed after the expiration of the 1-year period which begins on the date of the enactment of this Act. (2) Transition Not later than 1 year after the date of the enactment of this Act, the Secretary of the Senate and the Clerk of the House of Representatives shall transfer to the Attorney General information on the statements and reports filed prior to the effective date described in paragraph (1) with the Secretary and the Clerk under the Lobbying Disclosure Act of 1995 ( 2 U.S.C. 1601 et seq.).