Reports on domestic coins and currency transactions

A person (except a domestic financial institution designated under subsection (b) of this section) required to file a report under this section shall file the report— The Secretary shall prescribe— The Secretary of the Treasury shall exempt, pursuant to section 5318(a)(6), a depository institution from the reporting requirements of subsection (a) with respect to transactions between the depository institution and the following categories of entities: For purposes of this subsection, the term “qualified business customer” means a business which— The Secretary of the Treasury shall prescribe regulations requiring each depository institution to— No depository institution shall be subject to any penalty which may be imposed under this subchapter for the failure of the institution to file a report with respect to a transaction with a customer for whom an exemption has been granted under subsection (d) or (e) unless the institution— Any exemption granted by the Secretary of the Treasury under section 5318(a) in accordance with this section, and any transaction which is subject to such exemption, shall be subject to any other provision of law applicable to such exemption, including— For purposes of this section, the term “depository institution”— includes—