end of paragraph (14) and inserting , and , and by inserting after paragraph (14) the following new paragraph: (15) in the case of an eligible Puerto Rico employee (as defined in section 6433), the amount of any qualified wage subsidy payment paid to such employee. . (2) Penalty for failure to provide information to employees Section 6652 of such Code is amended by adding at the end the following new subsection: (o) Failure To report wage subsidy information to employees In the case of a failure to provide the information required under section 6433(b)(1)(C) at the time required for providing such information, there shall be paid (upon notice and demand by the Secretary and in the same manner as tax) by the person failing to provide such information, an amount equal to $50 for each such failure. In the case of any failure due to negligence or intentional disregard, the preceding sentence shall be applied by substituting $100 for $50 . . (e) Effective date The amendments made by this section shall apply to wages paid after December 31, 2017.