; and (B) by striking subsection (g)(2) and by redesignating subsection (g)(1) as subsection (g). (2) Conforming amendments (A) Section 3(f)(1) of such Act ( 45 U.S.C. 231b(f)(1) ) is amended in the first sentence by striking before any reductions under the provisions of section 2(f) of this Act, . (B) Section 4(g)(2) of such Act ( 45 U.S.C. 231c(g)(2) ) is amended— (i) in clause (i), by striking shall, before any deductions under section 2(g) of this Act, and inserting shall ; and (ii) in clause (ii), by striking any deductions under section 2(g) of this Act and before . (e) Effective date The amendments made by this section shall apply with respect to taxable years ending after December 31, 2018.