after the reporting date specified in such orders. . (b) Clerical amendment The table of sections for such subpart A is amended by inserting after the item relating to section 30D the following new item: Sec. 30E. State licensure and certification costs of military spouse arising from transfer of member of Armed Forces to another State. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016.