Provisions relating to costs and expenses The following provisions shall not apply to costs or expenses paid or incurred after the date of the enactment of this section: (1) Section 179B (relating to deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations). (2) Section 263(c) (relating to intangible drilling and development costs) with respect to costs in the case of oil and natural gas wells. (3) Section 468 (relating to special rules for mining and solid waste reclamation and closing costs). (d) 5-Year carryback for marginal oil and natural gas well production credit Section 39(a)(3) (relating to 5-year carryback for marginal oil and natural gas well production credit) shall not apply to credits determined in taxable years beginning after the date of the enactment of the this section. (e) Credit for carbon dioxide sequestration Section 45Q (relating to credit for carbon dioxide sequestration) shall not apply to carbon dioxide captured after the date of the enactment of this section. (f) Allocated credits No new credits shall be certified under section 48A (relating to qualifying advanced coal project credit) or section 48B (relating to qualifying gasification project credit) after the date of the enactment of this section. (g) Arbitrage bonds Section 148(b)(4) (relating to safe harbor for prepaid natural gas) shall not apply to obligations issued after the date of the enactment of this section. . (b) Conforming amendment The table of sections for subchapter C of chapter 90 is amended by adding at the end the following new item: Sec. 7875. Termination of certain provisions. . 512. Uniform 7-year amortization for geological and geophysical expenditures (a) In general Section 167(h) of the Internal Revenue Code of 1986 is amended— (1) by striking 24-month period each place it appears in paragraphs (1) and (4) and inserting 7-year period , and (2) by striking paragraph (5). (b) Effective date The amendments made by this section shall apply to amounts paid or