Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (15), by redesignating paragraph (16) as paragraph (17) and by inserting after paragraph (15) the following new paragraph: (16) with respect to each government of a foreign country (within the meaning of section 1(e) of the Foreign Agents Registration Act of 1938 ( 22 U.S.C. 611(e) )) and each foreign political party (within the meaning of section 1(f) of such Act ( 22 U.S.C. 611(f) ) which made aggregate contributions and gifts to the organization during the year in excess of $50,000, the name of such government or political party and such aggregate amount, and . (b) Public disclosure Section 6104 of such Code is amended by adding at the end the following new subsection: (e) Public disclosure of certain information The Secretary shall make publicly available in a searchable database the following information: (1) The information furnished under section 6033(b)(16) of the Internal Revenue Code of 1986, as amended by this section. (2) The name of the organization furnishing the information described in paragraph (1). (3) The aggregate amount reported under such section as having been received as contributions or gifts in each year from the People’s Republic of China and (stated separately) from the Chinese Communist Party. . (c) Effective date The amendments made by this section shall apply to returns filed for taxable years beginning after the date of the enactment of this Act. 208. Position of sanctions with respect to senior officials of the Chinese Communist Party (a) Imposition of sanctions Notwithstanding any other provision of law, the President is authorized to impose the sanctions described in subsection (b) with respect to any foreign person the President determines— (1) is a senior official of the CCP, including a member of the CCP Politburo