; or (ii) use the return or return information for any purpose other than to calculate the applicable reduction amount under paragraph (2). (4) Increased costs due to security needs With respect to the monetary allowance that would be payable to a former President under subsection (a)(2) for any 12-month period but for the limitation under paragraph (1) of this subsection, the Administrator of General Services, in coordination with the Director of the United States Secret Service, shall determine the amount of the allowance that is needed to pay the increased cost of doing business that is attributable to the security needs of the former President. . (b) Surviving spouses of former Presidents (1) Increase in amount of monetary allowance Subsection (e) of the first section of the Former Presidents Act of 1958 is amended— (A) in the first sentence, by striking $20,000 per annum, and inserting $100,000 per year (subject to paragraph (4)), ; and (B) in the second sentence— (i) in paragraph (2)(B), by striking and at the end; (ii) in paragraph (3)— (I) by striking or the government of the District of Columbia ; and (II) by striking the period and inserting ; and ; and (iii) by inserting after paragraph (3) the following: (4) shall, after its commencement date, be increased at the same time that, and by the same percentage by which, annuities of former Presidents are increased under subsection (c). . (2) Coverage of widower of a former President Subsection (e) of the first section of the Former Presidents Act of 1958, as amended by paragraph (1), is amended— (A) by striking widow each place that term appears and inserting widow or widower ; and (B) by striking she and inserting she or he . (c) Subsection headings The first section of the Former Presidents Act of 1958 is amended— (1) in subsection (e), by inserting after the subsection enumerator the following: Widows and widowers .— ; (2) in subsection (f), by inserting after the subsection enumerator the following: Definition .—