to credits determined for taxable years beginning after December 31, 2017. 3403. Repeal of rehabilitation credit (a) In general Subpart E of part IV of subchapter A of chapter 1 is amended by striking section 47 (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 170(f)(14)(A) is amended by inserting (as in effect before its repeal by the Tax Cuts and Jobs Act ) after section 47 . (2) Section 170(h)(4) is amended— (A) by striking (as defined in section 47(c)(3)(B)) in subparagraph (C)(ii), and (B) by adding at the end the following new subparagraph: (D) Registered historic district The term registered historic district means— (i) any district listed in the National Register, and (ii) any district— (I) which is designated under a statute of the appropriate State or local government, if such statute is certified by the Secretary of the Interior to the Secretary as containing criteria which will substantially achieve the purpose of preserving and rehabilitating buildings of historic significance to the district, and (II) which is certified by the Secretary of the Interior to the Secretary as meeting substantially all of the requirements for the listing of districts in the National Register. . (3) Section 469(i)(3) is amended by striking subparagraph (B). (4) Section 469(i)(6)(B) is amended— (A) by striking in the case of— and all that follows and inserting in the case of any credit determined under section 42 for any taxable year. , and (B) by striking , rehabilitation credit, in the heading thereof. (5) Section 469(k)(1) is amended by striking , or any rehabilitation credit determined under section 47, . (c) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to amounts paid or incurred after December 31, 2017. (2) Transition rule In the case of qualified rehabilitation expenditures (within the meaning of section 47 of the Internal Revenue Code of 1986 as in effect before