; (2) by striking $5,000 in paragraph (1) and inserting $10,000 ; and (3) by striking $1,000 in paragraph (2) and inserting $5,000 . (c) Failure To provide notice Subsection (h) of section 6652 of the Internal Revenue Code of 1986 is amended— (1) by striking $10 and inserting $100 ; and (2) by striking $5,000 and inserting $50,000 . (d) Effective date The amendments made by this section shall apply to returns, statements, and notifications required to be filed, and notices required to be provided, after December 31, 2018. 504. Increase information sharing to administer excise taxes (a) In general Section 6103(o) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Taxes imposed by section 4481 Returns and return information with respect to taxes imposed by section 4481 shall be open to inspection by or disclosure to officers and employees of United States Customs and Border Protection of the Department of Homeland Security whose official duties require such inspection or disclosure for purposes of administering such section. . (b) Conforming amendments Paragraph (4) of section 6103(p) of the Internal Revenue Code of 1986 is amended by striking or (o)(1)(A) each place it appears and inserting , (o)(1)(A), or (o)(3) . 505. Pension variable rate premium payment acceleration Notwithstanding section 4007(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1307(a) ) and section 4007.11 of title 29, Code of Federal Regulations, any additional premium determined under subparagraph (E) of section 4006(a)(3) of such Act ( 29 U.S.C. 1306(a)(3) ) the due date for which is (but for this section) after September 30, 2027, and before June 1, 2028, shall be due not later than September 30, 2027.