month, the sum of— (A) the number of full-time employees (as defined in section 4980H(c)(4)) for the month, plus (B) the number of employees determined (under rules similar to the rules of section 4980H(c)(2)(E)) by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 120. 6039L. Information on persons investing in qualified opportunity funds (a) In general Every taxpayer who makes an investment in a qualified opportunity fund shall provide an annual statement (at such time and in such manner as the Secretary may prescribe) containing the information described in subsection (b) with respect to each such investment. (b) Information from investors The information described in this subsection is— (1) the name, address, and taxpayer identification number of the taxpayer, (2) the name and taxpayer identification number of the qualified opportunity fund in which the investment was made, (3) a description of such investment, (4) the date such investment was made, (5) the amount of short-term and long-term capital gains for which an election was made under section 1400Z–2(a)(1) for such investment, (6) in the case of any disposition of such investment during the taxable year— (A) a description of the investment disposed, (B) the date of the disposition, and (C) the amount of any previously deferred short-term and long-term capital gain included in income as a result of such disposition, and (7) such other information as the Secretary may require. (c) Definitions Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter. . (2) Penalties Part II of subchapter B of chapter 68 of the Internal Revenue Code of 1986 is amended by inserting after section 6725 the following new section: 6726. Failure to comply with information reporting requirements relating to qualified opportunity funds (a) Information returns by funds (1) In general In the case of any person required to file a return