The Trade Pref­er­ences Exten­sion Act of 2015 was about extend­ing a trade agree­ment for cer­tain part­ners of the Unit­ed States, but one of the law’s rev­enue off­sets includes a pro­vi­sion that increas­es penal­ties for incor­rect infor­ma­tion returns, includ­ing those required by the ACA, to $250 per day (was $100 per day) with an annu­al cap of $3,000,000 (was $1,500,000)

This comes on top of the orig­i­nal penal­ties for employ­ers who did not file a time­ly state­ment or fail to include all the required infor­ma­tion or includes incor­rect infor­ma­tion, which was $100 per return for which the fail­ure occurs – and it is charged twice, since both sec­tions would be violated.