by adding at the end the following new subsection: (c) Proceeds For purposes of this section, the term proceeds includes— (1) penalties, interest, additions to tax, and additional amounts provided under the internal revenue laws, and (2) any proceeds arising from laws for which the Internal Revenue Service is authorized to administer, enforce, or investigate, including— (A) criminal fines and civil forfeitures, and (B) violations of reporting requirements. . (2) Conforming amendments Paragraphs (1) and (2)(A) of section 7623(b) are each amended by striking collected proceeds (including penalties, interest, additions to tax, and additional amounts) resulting from the action and inserting proceeds collected as a result of the action . (b) Amount of proceeds determined without regard to availability Paragraphs (1) and (2)(A) of section 7623(b) are each amended by inserting (determined without regard to whether such proceeds are available to the Secretary) after in response to such action . (c) Disputed amount threshold Section 7623(b)(5)(B) is amended by striking tax, penalties, interest, additions to tax, and additional amounts and inserting proceeds . (d) Effective date The amendments made by this section shall apply to information provided before, on, or after the date of the enactment of this Act with respect to which a final determination for an award has not been made before such date of enactment. VIII Individual mandate 11081. Elimination of shared responsibility payment for individuals failing to maintain minimum essential coverage (a) In general Section 5000A(c) is amended— (1) in paragraph (2)(B)(iii), by striking 2.5 percent and inserting Zero percent , and (2) in paragraph (3)— (A) by striking $695 in subparagraph (A) and inserting $0 , and (B) by striking subparagraph (D). (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2018. B Alternative Minimum Tax 12001. Repeal of tax for corporations (a) In general Section 55(a) is amended by striking There