(a) Employees and officers of the department and the Department of Taxation and Finance shall be allowed and are directed to share and exchange information regarding the credits applied for, allowed, or claimed under the program, as well as information regarding taxpayers who are applying for credits or who are claiming credits, including information contained in or derived from credit claim forms submitted to the Department of Taxation and Finance and applications for certification submitted to the department.

(b) The commissioner and the commissioner of the Department of Taxation and Finance may release the names and addresses of any taxpayer claiming a credit under the program and the amount of the credit issued to the taxpayer. Provided, however, if a taxpayer claims this credit because it is a member of a limited liability company or a partner in a partnership, only the amount of credit earned by the entity and not the amount of credit claimed by the taxpayer may be released.