INCREASE IN PENALTY FOR FAILURE TO FILE.

SEC. 402. INCREASE IN PENALTY FOR FAILURE TO FILE.(a) In General.—The second sentence of subsection (a) of section 6651 of the Internal Revenue Code of 1986 is amended by striking “$330” and inserting “$435”.(b) Inflation Adjustment.—Section 6651(j)(1) of such Code is amended by striking “$330” and inserting “$435”.133 STAT. 3180(c) Effective Date.—The amendments made by this section shall apply to returns the due date for which (including extensions) is after December 31, 2019.