as established by the amendments made by subsection (a), after December 31 of the second calendar year beginning after the date of the enactment of this Act. 402. Penalty for employer noncompliance Section 6672 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (f) Employer noncompliance with requirements of American Savings Account Act Except as provided in section 303(c) of the American Savings Account Act of 2017 , any employer that fails to make any contribution required by section 302 of such Act shall be treated for purposes of subsection (a) as if the employer had willfully failed to collect a tax in the amount of such required contribution. . 403. Outreach The Commissioner of Internal Revenue shall provide to any person filing Form 1099 information on contributing to the American Savings Account Fund. 404. Independent contractors The Secretary of Labor shall promulgate rules allowing employers to— (1) request explicit authorization from independent contractors with such employers to contribute on behalf of such independent contractors to the American Savings Account Fund