Code · BILL · 116th Congress · H.R. 397 (Received in Senate) — To amend the Internal Revenue Code of 1986 to create a Pension Rehabilitation Trust Fund, to establish a Pension Reha... · Sec. 10

Sec. 10. Increase in penalty for failure to file

70 words·~1 min read·/bill/116/hr/397/rds/section-10

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The second sentence of section 6651(a) of the Internal Revenue Code of 1986, as amended by the Taxpayer First Act, is amended by striking $330 and inserting $435 . Section 6651(j)(1) of such Code, as amended by such Act, is amended by striking $330 and inserting $435 . The amendments made by this section shall apply to returns the due date for which (including extensions) is after December 31, 2019.