; (B) by striking or exportation in paragraph (1)(B); and (C) by striking and exportation in the heading thereof. (2) Paragraph (3) of section 4611(d) of such Code is amended— (A) by striking or exporting the crude oil, as the case may be and inserting the crude oil ; and (B) by striking or exports in the heading thereof. (f) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to oil and petroleum products received or entered during calendar quarters beginning after December 31, 2017. (2) Corporate environmental income tax The amendment made by section 4(c) shall apply to taxable years beginning after December 31, 2017. 5. Applicability (a) In general Except as provided in section 4(f), this Act (including the amendments made by this Act) shall apply to fiscal years beginning after September 30, 2017.