((a)) ** Liaison** The Secretary and the Secretary of State shall each designate a liaison to facilitate the voluntary return of tangible cultural heritage.

((b)) ** Trainings and workshops** The liaisons designated under subsection (a) shall offer to representatives of Indian Tribes and Native Hawaiian organizations and collectors, dealers, and other individuals and organizations trainings and workshops regarding the voluntary return of tangible cultural heritage.

((c)) ** Referrals**

((1)) ** In general** The Secretary shall refer individuals and organizations to 1 or more Indian Tribes and Native Hawaiian organizations with a cultural affiliation to tangible cultural heritage for the purpose of facilitating the voluntary return of tangible cultural heritage.

((2)) ** Referral representatives** The Secretary shall compile a list of representatives from each Indian Tribe and Native Hawaiian organization for purposes of referral under paragraph (1).

((3)) ** Consultation** The Secretary shall consult with Indian Tribes, Native Hawaiian organizations, and the Native working group convened under before making a referral under paragraph (1).section 3076(a) of this title

((4)) ** Third-party experts** The Secretary may use third parties with relevant expertise, including institutions of higher education, museums, dealers, and collector organizations, in determining to which Indian Tribe or Native Hawaiian organization an individual or organization should be referred under paragraph (1).

((d)) ** Legal liability** Nothing in this section imposes on any individual or entity any additional penalties or legal liability.

((e)) ** Tax documentation** In facilitating the voluntary return of tangible cultural heritage under this section, the Secretary shall include provision of tax documentation for a deductible gift to an Indian Tribe or Native Hawaiian organization, if the recipient Indian Tribe or Native Hawaiian organization consents to the provision of tax documentation.

((f)) ** Repatriation under Native American Graves Protection and Repatriation Act** The voluntary return provisions of this section shall apply to a specific item of tangible cultural heritage only to the extent that the repatriation provisions under do not apply to the item of tangible cultural heritage.section 3005 of this title