Rico during the entire taxable year— (1) subsection (d)(1)(B)(ii) shall be applied (after application of subsection (h)), by substituting 1 or more qualifying children for 3 or more qualifying children , and (2) for purposes of subclause (I) of such subsection, such individual's social security taxes for such taxable year shall be determined as if section 101 of the Puerto Rico Economic Empowerment Act of 2018 did not apply. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. II Flexibility for Puerto Rico in Small Business Administration programs 201. Short title This title may be cited as the Puerto Rico Opportunity, Small Business Prosperity, and Economic Revitalization Act of 2018 . 202. Definitions (a) In general In this title: (1) Administration