returns In the case of a joint return, any disclosure authorized under subparagraph (A), (B), or (C) with respect to an individual shall be treated for purposes of this paragraph as applying with respect to the taxpayer. . (b) Confidentiality of return information Section 6103(a)(3) of such Code is amended by inserting , (13) after (12) . (c) Conforming amendments (1) Section 6103(p)(3)(A) of such Code is amended by striking (13) . (2) Section 6103(p)(4) of such Code is amended by inserting , (13) after (l)(10) each place it appears. (d) Effective date The amendments made by this section shall apply to disclosures after the date of the enactment of this Act. (e) Requirement To designate the Inspector General of the Department of Education as an authorized person The Secretary of Education shall authorize and designate the Inspector General of the Department of Education as an authorized person under subparagraph (E)(ii) of section 6103(l)(13) of the Internal Revenue Code of 1986 for purposes of subparagraphs (A), (B), and (C) of such section. (f) Report to Treasury The Secretary of Education shall annually submit a written report to the Secretary of the Treasury— (1) regarding redisclosures of return information under subparagraph (D)(iii) of section 6103(l)(13) of the Internal Revenue Code of 1986, including the number of such redisclosures