; and (II) such other types of payment of money or items of value as the Secretary of the Treasury, in consultation with the Director of the Office of Government Ethics, may establish, by regulation. (iii) Exclusions The term covered payment does not include— (I) any salary or compensation for service performed as, or reimbursement of personal outlay by, an officer or employee of the Federal Government; or (II) any tax refund (including a refundable tax credit). (B) Covered person The term covered person means a person described in any of paragraphs (1) through (10) of section 13105(l). (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, the spouse of the covered person, or a dependent child of the covered person (including any business owned and controlled by the covered person or spouse or dependent child of 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 $500 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