item relating to section 6039H in the table of sections for subpart A of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended to read as follows: Sec. 6039H. Information With Respect to Alaska Native Settlement Trusts and Native Corporations. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 5. Statutory construction This Act is remedial Indian legislation enacted under the plenary authority of the Congress under the Constitution of the United States to regulate Indian affairs, and any ambiguities in section 139F or 250 of the Internal Revenue Code of 1986, as added by this Act, shall be resolved in favor of Native Corporations attempting to exclude income or claim a deduction thereunder.