. (f) Fraud and false statements Section 7206 of such Code is amended by adding at the end the following new sentence: In the case of an offense by a corporation described in the preceding sentence which involves a tax haven country (as defined in section 6662(l)(2)), the preceding sentence shall be applied by substituting $1,000,000 for $500,000 . . (g) Fraudulent returns, statements, or other documents Section 7207 of such Code is amended by adding at the end the following new sentence: In the case of an offense by a corporation described in either of the two preceding sentences which involves a tax haven country (as defined in section 6662(l)(2)), the appropriate sentence shall be applied by substituting $150,000 for $50,000 . . (h) Effective date (1) The amendments made by subsections (a) and (b) shall apply to underpayments attributable to transactions entered into after the date on which the list developed under section 2 is first published. (2) The amendment made by subsection (c) shall apply to returns the due date for which (determined without regard to extensions) is after the date on which the list developed under section 2 is first published. (3) The amendment made by subsection (d) shall apply to refunds and credits attributable to transactions entered into after the date on which the list developed under section 2 is first published. (4) The amendment made by subsections (e), (f), and (g) shall apply to offenses committed after the date on which the list developed under section 2 is first published. 4. Preferences in Government contracts (a) Preference A Federal department or agency may give a preference in the award of a contract for the procurement of goods or services in a fiscal year to any potential contractor that has not engaged in outsourcing during the fiscal year preceding the fiscal year in which the contract is awarded. (b) Requirement To request outsourcing information from potential contractors (1) In general In any solicitation for offers for a contract issued by a Federal department