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Code · BILL · 114th Congress · H.R. 644 (EAH) — 114 HR 644 EAH: Trade Facilitation and Trade Enforcement Act of 2015 · Sec. 915

Sec. 915. Increase in penalty for failure to file return of tax

55 words·~1 min read·/bill/114/hr/644/eah/section-915

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Section 6651(a) of the Internal Revenue Code of 1986 is amended by striking $135 in the last sentence and inserting $205 . Section 6651(i) of such Code is amended by striking $135 and inserting $205 . The amendments made by this section shall apply to returns required to be filed in calendar years after 2015.
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