of Form 1120: (A) Names of owners. (B) Percentage of capital ownership of each owner. (3) With respect to each entity identified on Schedule C of Form 1040, the following information from such Schedule: (A) Name of such entity. (B) Names of owners of such entity. (C) Income statement of each entity. (4) All information available on the following forms or schedules: (A) Schedule L. (B) Schedule M. (C) Form 1125–E. (D) Any schedules or supplemental schedules of Form 1040 (or any other personal income tax return form) which includes information related to any income, deduction, gain, loss, or credit which is derived in the conduct of any trade or business (other than the trade or business of being an employee). (5) NAICS codes with respect to all forms and schedules. Each reference to a form or schedule in this subsection shall be treated as including a reference to any form or schedule which is a successor or alternative to such form or schedule. . (e) Effective date (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall take effect as if included in section 2201 of the Taxpayer First Act ( Public Law 116–25 ). (2) Clarification regarding certain business tax return information available for disclosure The amendment made by subsection (d) shall take effect on the date which is 1 year after the date of the enactment of this Act.