; and (4) contains recommendations for how to increase the number of qualified independent programmers described in paragraph (1). (b) Definitions In this section, the terms eligible distributor , multichannel video programming distributor , virtual multichannel video programming distributor , video programming , and qualified independent programmer have the meanings given such terms in section 45BB(c) of the Internal Revenue Code of 1986, as added by section 2. (c) Disclosure of tax return information Section 6103(l) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (24) Disclosure of return information to Federal Communications Commission for biennial reports to Congress (A) In general The Secretary shall, upon written request from the Federal Communications Commission, disclose to officers and employees of such Commission such return information of taxpayers claiming the credit allowable under section 45BB as such Commission determines necessary to prepare the reports required under section 2 of the Independent Programmers Tax Incentive Act . (B) Restriction on disclosure Return information disclosed under subparagraph (A) may be used by officers and employees of the Federal Communications Commission for the purposes of, and to the extent necessary in, preparing the reports required under section 2 of the Independent Programmers Tax Incentive Act . Such reports shall not include return information which is identifiable as being with respect to a particular taxpayer. .