Chapter 62C shall be amended by striking Section 21(a) and substituting the following:-

Section 21. (a) The disclosure by the commissioner, or by any deputy, assistant, clerk or assessor, or other employee of the commonwealth or of any city or town therein, to any person but the taxpayer or his representative, of any information contained in or set forth by any return or document filed with the commissioner, except in:

proceedings or other activities to determine or collect the tax or for the purpose of criminal prosecution under this chapter, chapters sixty A, sixty-two to sixty-five C, inclusive, section ten of chapter one hundred and twenty-one A and section twenty-one of chapter one hundred and thirty-eight, and

where the taxpayer is a business corporation with annual gross receipts in excess of $1,000,000, is prohibited.

Returns submitted by such business corporations having annual gross receipts in excess of $1,000,000 shall be published electronically by the Department of Revenue as a courtesy to the public.