952(c)(1)(B)(vii)(II) of such Code is amended by striking 1504(b)(3) and inserting 1504(b)(2) . (10) Section 953(d)(3) of such Code is amended by striking 1503(d) and inserting 1503(c) . (11) Section 954(h)(4)(F)(ii) of such Code is amended by striking 1504(b)(3) and inserting 1504(b)(2) . (12) Section 6166(b)(10)(B)(ii)(V) of such Code is amended by striking 1504(b)(3) and inserting 1504(b)(2) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3. Phase-in of application of certain losses against income of insurance companies (a) Phase-In (1) In general For taxable years beginning after December 31, 2017, and before January 1, 2024, if— (A) an affiliated group includes one or more domestic insurance companies subject to tax under section 801 of the Internal Revenue Code of 1986