and (B) by striking the second sentence. (11) Section 149(f)(6) is amended— (A) by striking subparagraph (B), and (B) by striking For purposes of this subsection and all that follows through The term and inserting the following: For purposes of this subsection, the term . (12) Section 150(e)(3) is amended to read as follows: (3) Public approval requirement A bond shall not be treated as part of an issue which meets the requirements of paragraph (1) unless such bond satisfies the requirements of section 147(f)(2) (as in effect before its repeal by the Tax Cuts and Jobs Act ). . (13) Section 269A(b)(3) is amended by striking 144(a)(3) and inserting 414(n)(6)(A) . (14) Section 414(m)(5) is amended by striking section 144(a)(3) and inserting subsection (n)(6)(A) . (15) Section 414(n)(6)(A) is amended to read as follows: (A) Related persons A person is a related person to another person if— (i) the relationship between such persons would result in a disallowance of losses under section 267 or 707(b), or (ii) such persons are members of the same controlled group of corporations (as defined in section 1563(a), except that more than 50 percent shall be substituted for at least 80 percent each place it appears therein). . (16) Section 6045(e)(4)(B) is amended by inserting (as in effect before its repeal by the Tax Cuts and Jobs Act ) after section 143(m)(3) . (17) Section 6654(f)(1) is amended by inserting (as in effect before its repeal by the Tax Cuts and Jobs Act ) after section 143(m) . (18) Section 7871(c) is amended— (A) by striking paragraphs (2) and (3), and (B) by striking tax-exempt bonds.— and all that follows through Subsection (a) of section 103 and inserting the following: tax-exempt bonds.— Subsection (a) of section 103 . (c) Effective date The amendments made by this section shall apply to bonds issued after December 31, 2017. 3602. Repeal of advance refunding bonds (a) In general Paragraph (1) of section 149(d) is amended by striking as part of an issue described in paragraph (2), (3), or (4). and