flush sentence: This subsection shall not apply to any corporation which is a member of a financial reporting group to which subsection (n) applies. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3. Termination of deferral of active income of controlled foreign corporations (a) In general Section 952 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Special application of subpart (1) In general For taxable years beginning after December 31, 2017, notwithstanding any other provision of this subpart, the term subpart F income means, in the case of any controlled foreign corporation, the income of such corporation derived from any foreign country. (2) Applicable rules Rules similar to the rules under the last sentence of subsection (a) and subsection (d) shall apply to this subsection. . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017. 4. Requirement to disclose total corporate taxes paid (a) In general Section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ) is amended by adding at the end the following new subsection: (s) Disclosure of total corporate taxes paid (1) Issuer disclosure requirement Each issuer required to file an annual or quarterly report under subsection (a) shall disclose in that report— (A) the total pre-tax profit of the issuer during the period covered by the report