this section shall apply to taxable years beginning after December 31, 2015. 311. Qualified disaster area recovery bonds (a) In general Section 146A(b)(4) of the Internal Revenue Code of 1986, as amended by section 114 of this Act, is further amended by striking and before January 1, 2017 . (b) Effective date The amendment made by this section shall apply to obligations issued after December 31, 2015. 312. Additional low-income housing credit allocations (a) In general Section 42(h)(3)(J) of the Internal Revenue Code of 1986, as amended by section 115 of this Act, is amended— (1) in clause (i) by striking In the case of calendar year 2016, and inserting In the case of a calendar year beginning after 2015, , (2) in clause (ii)(II) by striking 2015 and inserting the preceding calendar year , and (3) in clause (iii) by striking January 1, 2016 and inserting January 1 of the calendar year in which the taxable year ends . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 313. Suspension of limitation on charitable contributions for disaster relief efforts (a) In general Section 170 of the Internal Revenue Code of 1986 is amended by redesignating subsection (p) as subsection (q) and by inserting after subsection (o) the following new subsection: (p) Suspension of limitation on charitable contributions for disaster relief efforts (1) In general Except as otherwise provided in paragraph (2), subsection (b) shall not apply to qualified contributions and such contributions shall not be taken into account for purposes of applying subsections (b) and (d) to other contributions. (2) Treatment of excess contributions (A) Individuals (i) Limitation Any qualified contribution shall be allowed only to the extent that the aggregate of such contributions does not exceed the excess of the taxpayer’s contribution base over the amount of all other charitable contributions allowed under subsection (b)(1). (ii) Carryover If the aggregate amount of qualified contributions