this section and sections 135, 137, 199, 221, 222, 911, 931, and 933, and (2) increased by the amount of interest received or accrued by the taxpayer during the taxable year which is exempt from tax. . (b) Social security trust funds held harmless There are hereby appropriated (out of any money in the Treasury not otherwise appropriated) for each fiscal year to each fund under the Social Security Act or the Railroad Retirement Act of 1974 an amount equal to the reduction in the transfers to such fund for such fiscal year by reason of the amendments made by subsection (a). (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.