Pub. L. 116-25, tit. III, subtit. C, sec. 3201 (as amended)
INCREASE IN PENALTY FOR FAILURE TO FILE.
SEC. 3201. INCREASE IN PENALTY FOR FAILURE TO FILE.
(a) [26 U.S.C. 6651] In General.—The second sentence of subsection (a) of section 6651 is amended by striking “$205” and inserting “$330”.
(b) Inflation Adjustment.—Section 6651(j)(1) is amended—
(1) by striking “2014” and inserting “2020”,
(2) by striking “$205” and inserting “$330”, and
(3) by striking “2013” and inserting “2019”.
(c) [26 U.S.C. 6651 note] Effective Date.—The amendments made by this section shall apply to returns required to be filed after December 31, 2019.
- Cross-references to the US Code
- 26 U.S.C. 665126 U.S.C. 6651 note