and (B) such other information as the Secretary determines necessary to carry out such section. For purposes of this paragraph, any term used in this paragraph which is also used in section 59A shall have the same meaning as when used in such section. . (2) Increase in penalty Paragraphs (1) and (2) of section 6038A(d) are each amended by striking $10,000 and inserting $25,000 . (c) Disallowance of credits against base erosion tax Paragraph (2) of section 26(b) is amended by inserting after subparagraph (A) the following new subparagraph: (B) section 59A (relating to base erosion and anti-abuse tax), . (d) Conforming amendments (1) The table of parts for subchapter A of chapter 1 is amended by adding after the item relating to part VI the following new item: Part VII. Base erosion and anti-abuse tax . (2) Paragraph (1) of section 882(a), as amended by this Act, is amended by inserting or 59A, after section 11, . (3) Subparagraph (A) of section 6425(c)(1), as amended by sections 12001 and 13001, is amended to read as follows: (A) the sum of— (i) the tax imposed by section 11, or subchapter L of chapter 1, whichever is applicable, plus (ii) the tax imposed by section 59A, over . (4) (A) Subparagraph (A) of section 6655(g)(1), as amended by sections 12001 and 13001, is amended by striking plus at the end of clause (i), by redesignating clause (ii) as clause (iii), and by inserting after clause (i) the following new clause: (ii) the tax imposed by section 59A, plus . (B) Subparagraphs (A)(i) and (B)(i) of section 6655(e)(2), as amended by section 13001, are each amended by inserting and modified taxable income after taxable income . (C) Subparagraph (B) of section 6655(e)(2) is amended by adding at the end the following new clause: (iii) Modified taxable income The term modified taxable income has the meaning given such term by section 59A(c)(1). . (e) Effective date The amendments made by this section shall apply to base erosion payments (as defined in section 59A(d) of the Internal Revenue Code of 1986, as added