; and (3) the term claim for refund has the meaning given such term under section 6696(e)(2) of such Code. . (b) Clerical amendment The chapter analysis for chapter 3 of title 31, United States Code, is amended by striking the item relating to section 330 and inserting the following: 330. Practice before the department and tax return preparers. . 3. Clarifying authority to impose civil penalties for improper disclosures Subsection (c) of section 6713 of the Internal Revenue Code of 1986 is amended to read as follows: (c) Exceptions (1) Exceptions The rules of section 7216(b) shall apply for purposes of this section. (2) Cross reference See section 7216 for criminal penalty for disclosure or use of information by preparers of returns. . 4. Regulation of refund anticipation payment instruments (a) Disclosure requirements for tax return preparers Subchapter A of chapter 80 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 7813. Disclosure requirements for tax return preparers (a) In general The Secretary may require tax return preparers to provide disclosures to a person receiving tax return preparation services or a prospective person to receive such services. Such disclosures shall— (1) identify the amount of fees the tax return preparer charges for preparing a tax return, filing a tax return, submitting a claim for refund, executing a refund anticipation payment arrangement, or submitting other submissions related to this title or other laws or regulations administered by the Internal Revenue Service, (2) identify where on the website published by the Internal Revenue Service the average amount of time in which an individual who files a Federal income tax return can expect to receive a refund, (3) in the case of a refund anticipation payment arrangement involving a depository account not controlled by the person receiving tax return preparation services or a prospective person to receive such services, describe— (A) the difference in days between the average amount of