INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF TAX.

SEC. 921. INCREASE IN PENALTY FOR FAILURE TO FILE RETURN OF TAX. (a) [26 U.S.C. 6651] 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) [26 U.S.C. 6651 note] Effective Date.—The amendments made by this section shall apply to returns required to be filed in calendar years after 2015.