extent feasible, the Secretary may provide that any return or statement required to be provided under this section may be provided as part of any return or statement required under section 6051. . (B) Section 6724(d)(1)(B) of such Code is amended by inserting or at the end of clause (xxiii), by striking clause (xxiv), and by redesignating clause (xxv) as clause (xxiv). (C) Section 6724(d)(2) of such Code is amended by inserting or at the end of subparagraph (FF), by striking subparagraph (GG), and by redesignating subparagraph (HH) as subparagraph (GG). (D) Subsection (c) of section 1502 of the Patient Protection and Affordable Care Act is repealed. (E) The table of subparts for part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by striking the item relating to subpart D. (3) Effective date The amendments made by this subsection shall apply to calendar years beginning after December 31, 2013. (c) Taxpayer refund program (1) In general The Secretary of the Treasury shall implement a program under which taxpayers who have paid a penalty under section 5000A of the Internal Revenue Code of 1986 for any taxable year receive 1 payment in refund of all such penalties paid, without regard to whether or not an amended return is filed. Such payment shall be made not later than April 15, 2018. (2) Waiver of statute of limitations Solely for purposes of claiming the refund under paragraph (1), the period prescribed by section 6511(a) of the Internal Revenue Code of 1986 with respect to any payment of a penalty under section 5000A shall be extended until the date prescribed by law (including extensions) for filing the return of tax for the taxable year that includes December 31, 2017.