or indirectly) in the active conduct of a banking, financing, or similar business. (d) Small business The term small business means a small business concern as defined under section 3 of the Small Business Act ( 15 U.S.C. 632 ). (e) Farming business The term farming business has the meaning given such term by section 263A(e)(4). . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Interest on certain small business loans. . (c) Effective date The amendments made by this section shall apply to interest received in taxable years beginning after December 31, 2017.