(I) to share the costs of such independent mediator equally with the Internal Revenue Service Office of Appeals, and (II) to limit the selection of the mediator to a roster of recognized national or local neutral mediators. (ii) Exception Clause (i)(I) shall not apply to any taxpayer who is an individual or who was a small business in the preceding calendar year if such taxpayer had an adjusted gross income that did not exceed 250 percent of the poverty level, as determined in accordance with criteria established by the Director of the Office of Management and Budget, in the taxable year preceding the request. (iii) Small business For purposes of clause (ii), the term small business has the meaning given such term under section 41(b)(3)(D)(iii). (3) Availability of process The procedures prescribed under subsection (b)(1) and the pilot program established under subsection (b)(2) shall provide the opportunity to elect mediation or arbitration at the time when the case is first filed with the Office of Appeals and at any time before deliberations in the appeal commence. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act. 9. Increase in monetary penalties for certain unauthorized disclosures of information (a) In general Paragraphs (1), (2), (3), and (4) of section 7213(a) of the Internal Revenue Code of 1986 are each amended by striking $5,000 and inserting $10,000 . (b) Adjustment for inflation Subsection (a) of section 7213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Adjustment for inflation In the case of any calendar year after 2018, the $10,000 amounts in paragraphs (1), (2), (3), and (4) shall each be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting calendar year 2017 for calendar year 2016 in subparagraph (A)(ii) thereof. If any amount as increased