; or (ii) a spouse or dependent child of an individual described in clause (i). (C) Dependent child The term dependent child means, with respect to any individual described in subparagraph (B)(i), any individual who is— (i) under the age of 19; and (ii) a dependent of the individual described in subparagraph (B)(i) within the meaning of section 152 of the Internal Revenue Code of 1986. (2) Reporting requirement Not later than 30 days after the date of receipt of a notice of any application for, or receipt of, a covered payment by a covered person (including any business owned and controlled by the covered person), but in no case later than 45 days after the date on which the covered payment is made or promised to be made, the covered person shall submit to the applicable supervising ethics office a report describing the covered payment. (3) Fine for failure to report Notwithstanding section 13106(d), a covered person shall be assessed a fine, pursuant to regulations issued by the applicable supervising ethics office, of $5,000 in each case in which the covered person fails to file a report required under this subsection. . (b) Report contents Section 13104 of title 5, United States Code, is amended by adding at the end the following: (j) Payments from Federal Government Each report filed pursuant to subsection (i) of section 13103 shall include— (1) an identification of each type of payment or item of value applied for, or received, from the Federal Government; (2) (A) the name of each recipient of each payment or item of value identified under paragraph (1); and (B) the relationship of each recipient named under subparagraph (A) to the person filing the report; (3) a description of the date on which, as applicable— (A) an application for a payment or other item of value was submitted to the Federal Government; and (B) the payment or item of value was received from the Federal Government