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or ending in Alaska or Hawaii. These excise taxes applied to transportation that began during the period ending March 31, 2016. Section 202 of the Airport and Airway Extension Act of 2016, Pub. L. 114-141, extended these excise taxes through July 15, 2016, and Section 1202 of FAA Extension, Safety, and Security Act of 2016, Pub. L. 114-190, extended these excise taxes through September 30, 2017. .06 The Patient Protection and Affordable Care Act, Pub. L. 111-148, and the Health Care and Education Reconciliation Act of 2010, Pub. L. 111-152 (collectively, the Affordable Car Act) enacted § 5000A, Requirement to Maintain Minimum Essential Coverage. For taxable years beginning in 2014, most individuals are subject to a penalty for each month for which they fail to have minimum essential health coverage for themselves or their dependents. For calendar years beginning after 2016, the applicable dollar amount used to determine the penalty under § 5000A(c) for failure to maintain minimum essential coverage is adjusted for inflation. .07 Section 921 of the Trade Facilitation and Trade Enforcement Act of 2015, Pub. L. 114-125, increased the amount of the additional tax under § 6651(a) for failure to file a tax return within 60 days of the due date of such return (determined with regard to any extensions of time for filing). For returns required to be filed in calendar years after 2015, the amount of the addition tax shall not be less than the lesser of $205 (increased from $135) or 100 percent of the amount required to shown as tax on such returns. .08 Section 32101 of the Fixing America’s Surface Transportation Act (FAST Act) of 2015, Pub. L. 114-94, added § 7345, Revocation of Denial of Passport in Case of Certain Tax Delinquencies, to the Internal Revenue Code. The provision applies to a