RIGHT OF CONTRIBUTION WHERE MORE THAN 1 PERSON LIABLE FOR PENALTY FOR FAILURE TO COLLECT AND PAY OVER TAX.

Sec. 903. RIGHT OF CONTRIBUTION WHERE MORE THAN 1 PERSON LIABLE FOR PENALTY FOR FAILURE TO COLLECT AND PAY OVER TAX. (a) In general.— Section 6672 (relating to failure to collect and pay over tax, or attempt to evade or defeat tax) is amended by adding at the end the following new subsection: “(d) Right of Contribution Where More Than 1 Person Liable for Penalty.— If more them 1 person is liable for the penalty under subsection (a) with respect to any tax, each person who paid such penalty shall be entitled to recover from other persons who are liable for such penalty an amount equal to the excess of the amount paid by such person over such person’s proportionate share of the penalty. Any claim for such a recovery may be made only in a proceeding which is separate from, and is not joined or consolidated with— “(1) an action for collection of such penalty brought by the United States, or “(2) a proceeding in which the United States files a counterclaim or third-party complaint for the collection of such penalty.”. (b) Effective Date.— The amendment made by subsection (a) shall apply to penalties assessed after the date of the enactment of this Act.