section. . (b) Effective date The amendment made by this section shall apply to all charitable contributions made after December 31, 2016. 4. Information returns (a) Money market funds Section 6042(b)(2) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting , or and by adding at the end the following: (C) which is specifically excluded from gross income of the payee by section 139F(a). . (b) Payments of interest Section 6049(b)(2) of such Code is amended by striking and at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting , and , and by adding at the end the following: (D) interest which is specifically excluded from gross income of the payee by section 139F(a). . (c) Returns regarding payments excluded from gross income under section 139F Subpart B of part III of subchapter A of chapter 61 of such Code is amended by inserting after section 6049 the following: 6049A. Returns regarding interest and money market fund dividends contributed to charity Every person who, during any calendar year— (1) makes payments of interest or dividends aggregating $10 or more and who has in effect a qualified program (as defined in section 139F(c)(1)), or (2) is a qualified aggregator (as defined in section 139F(c)(2)) and who, under such a qualified program, receives contributions and makes payments aggregating $10 or more to any entity described in section 170(c), shall make a return according to the forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, and the name and address of the person to whom paid. . (d) Conforming amendment The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by inserting after the item relating to section 6049 the following new item: Sec. 6049A. Returns regarding interest and money market fund dividends contributed to charity. . (e) Effective date The