(P), by striking the period at the end of subparagraph (R) and inserting , and , and by inserting after subparagraph (R) the following: (S) an omission of information required under section 6428(f) to be included on a return. . (c) Conforming amendments (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 6428, before or 6431 . (2) The table of sections for subchapter B of chapter 65 of such Code is amended by inserting after the item relating to section 6427 the following new item: Sec. 6428. Payor State credit amount for individuals. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after one year after the date of the enactment of this Act.