an offense under this section if the person committing the offense was an officer or employee of the United States at the time the offense was committed. . (d) Sentencing enhancement for false declarations before foreign intelligence surveillance court Subsection (a) of section 1623 of title 18, United States Code, is amended by inserting before , or both the following: or, if such proceedings are before or ancillary to the Foreign Intelligence Surveillance Court or the Foreign Intelligence Surveillance Court of Review established by section 103 of the Foreign Intelligence Surveillance Act of 1978 ( 50 U.S.C. 1803 ), imprisoned not more than ten years . 14. Contempt power of FISC and FISC–R (a) Contempts constituting crimes Section 402 of title 18, United States Code, is amended by inserting after any district court of the United States the following: , including the Foreign Intelligence Surveillance Court or the Foreign Intelligence Surveillance Court of Review established by section 103 of the Foreign Intelligence Surveillance Act of 1978 ( 50 U.S.C. 1803 ), . (b) Annual reporting on contempt Subsection (a)(1) of section 603 is amended— (1) in subparagraph (E), by striking