; and (11) in subsection (d), by inserting involving money laundering, and shall notify, in writing, the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives of any such action involving United States tax enforcement after such action . (b) Clerical amendment The table of contents for chapter 53 of title 31, United States Code, is amended by striking the item relating to section 5318A and inserting the following: 5318A. Special measures for jurisdictions, financial institutions, or international transactions that are of primary money laundering concern or significantly impede United States tax enforcement. . 202. Strengthening the Foreign Account Tax Compliance Act (FATCA) (a) Reporting activities with respect to passive foreign investment companies Section 1298(f) is amended by inserting , or who directly or indirectly forms, transfers assets to, is a beneficiary of, has a beneficial interest in, or receives money or property or the use thereof from, after shareholder of . (b) Withholdable payments to foreign financial institutions Section 1471(d) is amended— (1) in paragraph (2)(A), by inserting or transaction after any depository , and (2) in paragraph (5)(C), by striking or any interest and all that follows and inserting derivatives, or any interest (including a futures or forward contract, swap, or option) in such securities, partnership interests, commodities, or derivatives. . (c) Withholdable payments to other foreign financial institutions Section 1472 is amended— (1) by inserting as a result of any customer identification, anti-money laundering, anti-corruption, or similar obligation to identify account holders, after reason to know, in subsection (b)(2), and (2) by inserting as posing a low risk of tax evasion after this subsection in subsection (c)(1)(G). (d) Definitions Clauses (i) and (ii) of section 1473(2)(A) are each amended by inserting or as a beneficial owner after indirectly . (e) Special rules Section 1474(c) is amended— (1) by inserting ,