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Code · BILL · 116th Congress · H.R. 1007 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. · Sec. 502

Sec. 502. Increase in penalty for failure to file

47 words·~1 min read·/bill/116/hr/1007/ih/section-502

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The second sentence of subsection
(a)of section 6651 of the Internal Revenue Code of 1986 is amended by striking $205 and inserting $400 . The amendment made by this section shall apply to returns the due date for which (including extensions) is after December 31, 2018.
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