to which the employee is eligible for other specified coverage (as defined in section 36C(g)) in connection with employment with the employer. . (3) Assessable penalties (A) Section 6724(d)(1)(B) of such Code is amended by striking or at the end of clause (xxiv), by inserting or at the end of clause (xxv), and by inserting after clause (xxv) the following new clause: (xxvi) section 6050X (relating to returns relating to health insurance coverage credit), . (B) Section 6724(d)(2) of such Code is amended by striking or at the end of subparagraph (HH), by striking the period at the end of subparagraph (II) and inserting a comma, and by adding after subparagraph (II) the following new subparagraphs: (JJ) section 6050X (relating to returns relating to health insurance coverage credit), or (KK) section 7529(c)(3) (relating to documentation regarding other specified coverage). . (d) Disclosures Paragraph (21) of section 6103(l) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A)— (A) by striking any premium tax credit under section 36B or any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act or and inserting any credit under section 36C , (B) by striking , a State’s children’s health insurance program under title XXI of the Social Security Act, or a basic health program under section 1331 of Patient Protection and Affordable Care Act and inserting or a State’s children’s health insurance program under title XXI of the Social Security Act , (C) by striking (as defined in section 36B) in clause (iv) and inserting (as defined in section 36C(c)(2)(B)) , and (D) by striking or reduction in clause (v), (2) in subparagraph (B)— (A) by striking may disclose to an Exchange and inserting may disclose— (i) to an Exchange , and (B) by striking the period at the end and inserting , and , and (C) by adding at the end the following new clause: (ii) in the case of any credit under section 36C with respect to any health insurance, the amount of such credit (or the amount of