property (other than an interest described in section 170(f)(3)(B)) passes or has passed from the decedent to a person, or for a use, described in subsection (a), and an interest (other than an interest which is extinguished upon the decedent's death) in the same property passes or has passed (for less than an adequate and full consideration in money or money's worth) from the decedent to a person, or for a use, not described in subsection (a), no deduction shall be allowed under this section for the interest which passes or has passed to the person, or for the use, described in subsection (a) unless such interest, whether in the form of a remainder interest, lead interest, or any other interest, is in the form of qualified interest (within the meaning of section 2702(b)) and valued under the rules of section 7520. . (b) Conforming amendment The table of sections for part IV of subchapter A of chapter 11 is amended by inserting at the end the following new item: Sec. 2059. Bequests to certain exempt organizations. . (c) Effective date The amendments made by the section shall apply to estates of decedents dying or bequests, devises, or transfers made after December 31, 2018.