section shall apply to taxable years beginning after December 31, 2017. 13702. Name and logo royalties treated as unrelated business taxable income (a) In general Section 513 is amended by adding at the end the following new subsection: (k) Name and logo royalties Any sale or licensing by an organization of any name or logo of the organization (including any trademark or copyright relating to such name or logo) shall be treated as an unrelated trade or business regularly carried on by such organization. . (b) Calculation of unrelated business taxable income Subsection (b) of section 512 is amended by adding at the end the following new paragraph: (20) Special rule for name and logo royalties Notwithstanding paragraph (1), (2), (3), or (5), any income derived from any sale or licensing described in section 513(k) shall be included as an item of gross income derived from an unrelated trade or business. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 13703. Unrelated business taxable income separately computed for each trade or business activity (a) In general Subsection (a) of section 512 is amended by adding at the end the following new paragraph: (6) Special rule for organization with more than 1 unrelated trade or business In the case of any organization with more than 1 unrelated trade or business— (A) unrelated business taxable income, including for purposes of determining any net operating loss deduction, shall be computed separately with respect to each such trade or business and without regard to subsection (b)(12), (B) the unrelated business taxable income of such organization shall be the sum of the unrelated business taxable income so computed with respect to each such trade or business, less a specific deduction under subsection (b)(12), and (C) for purposes of subparagraph (B), unrelated business taxable income with respect to any such trade or business shall not be less than zero. . (b) Effective date (1) In general Except to