; and (B) in subparagraph (C), by striking highest . (2) Section 2107(a) of such Code is amended by striking the table contained in and inserting the rate of tax under . (3) Section 2201(a) of such Code is amended by striking the rate schedule set forth in section 2001(c) and inserting the rate of tax under section 2001(c) . (4) Section 2641 of such Code is amended to read as follows: 2641. Applicable rate For purposes of this chapter, the term applicable rate means, with respect to any generation-skipping transfer, the product of— (1) the rate imposed by section 2001 on the estates of decedents dying at the time of the taxable distribution, taxable termination, or direct skip, as the case may be, and (2) the inclusion ratio with respect to the transfer. . (5) Section 2801(a)(1) of such Code is amended by striking the highest rate of tax specified in the table contained in and inserting the rate of tax under . (6) Section 6601(j)(2)(A)(i) of such Code is amended by striking the rate schedule set forth in . (c) Effective date The amendments made by this section shall apply to estates of decedents dying, generation-skipping transfers, and gifts made, after December 31, 2018. (d) Budgetary effects (1) PAYGO scorecard The budgetary effects of this section shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 933(d) ). (2) Senate PAYGO scorecard The budgetary effects of this section shall not be entered on any PAYGO scorecard maintained for purposes of section 4106 of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018.