for subpart B of part III of subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Sec. 6050X. Returns relating to foreign contributions to 501(c)(3) organizations through intermediaries. . (c) Effective date The amendments made by this section shall apply to contributions made after December 31, 2017. 4. Imposition of tax on undisclosed foreign contributions (a) In general Subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: 50A Foreign Contributions Sec. 5000D. Imposition of tax on undisclosed foreign contributions. 5000D. Imposition of tax on undisclosed foreign contributions (a) Imposition of tax In the case of a United States person who makes an applicable foreign-source political contribution and fails to disclose such contribution during the 30-day period beginning on the date such contribution was made, there is hereby imposed on any such failure a tax equal to the applicable percentage of the amount of such contribution. (b) Applicable percentage For purposes of this section, the applicable percentage shall be 10 percent, increased by 10 percentage points (but not to more than 100 percent) for each subsequent 30-day period (or fraction thereof) thereafter during which such failure continues. (c) Applicable foreign-Source political contribution For purposes of this section, the term applicable foreign-source political contribution means any contribution directly or indirectly for the benefit of a candidate for Federal, State, or local elected office in the United States which is made on behalf of, or is funded by, a person other than a United States person or bona fide resident (as defined in section 937(a)) of a possession of the United States. (d) Form and manner of disclosure The disclosure required under subsection (a) shall be made to the Secretary, and shall be made publicly available, in such form and manner as the Secretary shall prescribe. Such disclosure shall include the amount of the contribution