with respect to each such failure— (A) paragraphs (2) and (3) shall not apply, and (B) the amount of the penalty determined under paragraph (1) shall be $25,000. (5) Inflation adjustment (A) In general In the case of any failure relating to a statement required to be filed in a calendar year beginning after 2023, each of the dollar amounts in paragraphs (1), (2), and (4) shall be increased by an amount equal to such dollar amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year determined by substituting calendar year 2022 for calendar year 2016 in subparagraph (A)(ii) thereof. (B) Rounding The amount of any increase under subparagraph (A) shall be rounded to the nearest multiple of $100 ($10 in the case of any increase in the amount under paragraph (2)). . (B) Information required to be sent to other taxpayers Section 6724(d)(2) of such Code is amended— (i) by striking or at the end of subparagraph (II), (ii) by striking the period at the end of the first subparagraph (JJ) (relating to section 6226) and inserting a comma, (iii) by redesignating the second subparagraph (JJ) (relating to section 6050Y) as subparagraph (KK), (iv) by striking the period at the end of subparagraph (KK) (as redesignated by clause (iii)) and inserting a comma, and (v) by inserting after subparagraph (KK) (as so redesignated) the following new subparagraphs: (LL) section 6039K(c) (relating to disposition of qualified opportunity fund investments), or (MM) section 6039M (relating to information required from certain qualified opportunity zone businesses). . (3) Electronic filing Section 6011(e) of such Code is amended by adding at the end the following new paragraph: (8) Qualified opportunity funds Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund shall be filed on magnetic media or other machine-readable form. . (4) Clerical amendments (A) The table of sections for subpart A of part III of subchapter A of chapter 61 of such Code is amended by