subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by inserting after section 6039J the following new section: 6039K. Information with respect to certain employer activities relating to labor organizations (a) In general Any person conducting activities described in section 162(e)(1)(E) on behalf of another person shall file a return (at such time and in such manner as the Secretary may by regulations prescribe, which includes the information described in subsection (b)). (b) Information To be provided Information required under subsection (a) shall include— (1) the person on behalf of whom the activities described in section 162(e)(1)(E) were performed, (2) the dates that such activities described in such section took place, (3) a statement indicating whether the activity was an activity described in item (aa), (bb), or (cc) of section 162(e)(4)(D)(i)(I), (4) the amounts paid or incurred for such activities, and (5) such other information as the Secretary may prescribe. . (B) Penalty Subparagraph (B) of section 6724(d)(1) of such Code is amended— (i) by striking the comma at the end of clause (xxvii), as added by the Infrastructure Investment and Jobs Act, and inserting , or , and (ii) by adding at the end the following new clause: (xxviii) section 6039K (relating to information with respect to certain employer activities relating to labor organizations), and . (C) Clerical amendment The table of sections for subpart A of part III of subchapter A of chapter 61 of such Code is amended by inserting after the item relating to section 6039J the following new item: Sec. 6039K. Information with respect to certain employer activities relating to labor organizations. . (e) Conforming amendments (1) The heading for subsection (e) of section 162 of the Internal Revenue Code of 1986 is amended by striking and political expenditures and inserting , political expenditures, and labor organization expenditures . (2) The heading of subparagraph (C) of section 162(e)(4) of such Code is amended by