(B) containing the names and addresses of all substantial contributors, and . (3) Effective date The amendments made by this subsection shall apply to taxable years ending after the date of the enactment of this Act. 102. Limitation on taxpayer funded union official time for Internal Revenue Service employees (a) In general Section 7131 of title 5, United States Code, is amended by adding at the end the following: (e) The authority provided under subsection (d) shall not apply with respect to the Internal Revenue Service, or an employee of the Internal Revenue Service, during the period each year beginning on February 12 and ending on April 15. . (b) Conforming amendment Section 7131(d) of title 5, United States Code, is amended, in the matter preceding paragraph (1), by striking preceding and inserting other . (c) Application The amendments made by subsections (a) and (b) shall apply to any collective bargaining agreement entered into after the date of enactment of this section. 103. Protecting taxpayer privacy (a) Increase of penalty for unauthorized disclosure of taxpayer information (1) In general Paragraph (1) of section 7213(a) of the Internal Revenue Code of 1986 is amended by striking $5,000 and inserting $250,000 . (2) Disclosures by tax return preparers Subsection (a) of section 7216 of the Internal Revenue Code of 1986 is amended by striking $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies) and inserting $250,000 . (3) Effective date The amendments made by this subsection shall apply to disclosures made on or after the date of the enactment of this Act. (b) Removal (1) In general Section 7701(c)(1)(A) of title 5, United States Code, is amended by inserting or in the case of an action involving a removal from the service for an alleged violation of section 7213(a)(1) of the Internal Revenue Code of 1986, after described in section 4303, . (2) Rule of construction The amendments made by paragraph (1) may not be construed to permit an officer or employee of the United