required to be filed after December 31, 2019. C Revenue provision 3201. Increase in penalty for failure to file (a) In general The second sentence of subsection (a) of section 6651 is amended by striking $205 and inserting $330 . (b) Inflation adjustment Section 6651(j)(1) is amended— (1) by striking 2014 and inserting 2020 , (2) by striking $205 and inserting $330 , and (3) by striking 2013 and inserting 2019 . (c) Effective date The amendments made by this section shall apply to returns required to be filed after December 31, 2019. IV Budgetary effects 4001. Determination of budgetary effects The budgetary effects of this Act, for the purpose of complying with the Statutory Pay-As-You-Go Act of 2010, shall be determined by reference to the latest statement titled Budgetary Effects of PAYGO Legislation for this Act, submitted for printing in the Congressional Record by the Chairman of the House Budget Committee, provided that such statement has been submitted prior to the vote on passage.