INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF TAX.

SEC. 921. INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF TAX.(a) In General.—Section 6651(a) of the Internal Revenue Code of 1986 is amended by striking “$135” in the last sentence and inserting “$205”.(b) Conforming Amendment.—Section 6651(i) of such Code is amended by striking “$135” and inserting “$205”.(c) Effective Date.—The amendments made by this section shall apply to returns required to be filed in calendar years after 2015.