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.48 Other Assessable Penalties With Respect to the 6695 Preparation of Tax Returns for Other Persons

.49 Failure to File Partnership Return 6698

.50 Failure to File S Corporation Return 6699

.51 Failure to File Correct Information Returns 6721

.52 Failure to Furnish Correct Payee Statements 6722

.53 Revocation or Denial of Passport in Case of Certain 7345 Tax Delinquencies

.54 Attorney Fee Awards 7430

.55 Periodic Payments Received under Qualified Long-Term Care 7702B(d) Insurance Contracts or under Certain Life Insurance Contracts SECTION 4. EFFECTIVE DATE SECTION 5. DRAFTING INFORMATION

SECTION 1. PURPOSE This revenue procedure sets forth inflation-adjusted items for 2017. SECTION 2. CHANGES .01 Section 101 of the Protecting Americans from Tax Hikes Act (PATH Act) of 2015, enacted as part of the Consolidated Appropriations Act, 2016, Pub. L. 114-113, div. Q, made permanent the earned income threshold of $3,000 used in § 24(d)(1)(B)(i) to determine the refundable portion of the child tax credit under § 24. .02 Section 102 of the PATH Act made permanent the enhanced American Opportunity Tax Credit under § 25A(i). The Hope Scholarship Credit under § 25A(b)(1), as increased under § 25A(i) (the American Opportunity Tax Credit), is an amount equal