“ Civil Penalty.—If a claim for refund or credit with respect to income tax (other than a claim for a refund or credit relating to the earned income credit under section 32) is made for an excessive amount, unless it is shown that the claim for such excessive amount has a reasonable basis, the person making such claim shall be liable for a penalty in an amount equal to 20 percent of the excessive amount. ”

“ Section 6107 is amended— (I) by striking "income tax return preparer" in the heading and inserting "tax return preparer", (II) by striking "an income tax return preparer" each place it appears in subsections (a) and (b) and inserting "a tax return preparer", (III) by striking "Income Tax Return Preparer" in the heading for subsection (b) and inserting "Tax Return Preparer", and (IV) in subsection (c) , by striking "income tax return preparers" and inserting "tax return preparers". ”

“ Extension and Expansion of Low-Income Housing Credit Rules for Buildings in the Go Zones. Sec. 8223. Special Tax-Exempt Bond Financing Rule for Repairs and Reconstructions of Residences in the Go Zones. Sec. 8224. GAO Study of Practices Employed by State and Local Governments in Allocating and Utilizing Tax Incentives Provided Pursuant to the Gulf Opportunity Zone Act of 2005. Subpart C — Subchapter S Provisions Sec. 8231. Capital Gain of S Corporation Not Treated as Passive Investment Income. ”