calendar year in which such taxable year begins by substituting 2017 for 1987 in subclause (II) thereof. If any increase under the preceding sentence is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100. (E) Deduction allowed in computing minimum tax For purposes of determining alternative minimum taxable income under section 55, the deduction under section 167 for qualified property shall be determined without regard to any adjustment under section 56. . (b) Conforming amendments (1) Amendments related to 50-percent expensing (A) Each of the following provisions are amended by striking (2)(F) each place it appears and inserting (2)(D) : (i) Subparagraphs (A)(i), (B)(i), and (D)(ii)(I) of section 168(k)(4). (ii) Section 168(k)(7). (B) Section 168(k)(5) is amended— (i) in subparagraph (A)— (I) by striking before January 1, 2020 , and (II) by striking before such date , (ii) in subparagraph (B)(ii)— (I) by inserting crop or after will have more than one , and (II) by inserting a marketable crop or yield of after begins bearing , (iii) by striking (2)(G) in subparagraph (E) and inserting (2)(E) , and (iv) by striking subparagraph (F). (C) Section 168(k), as amended by subparagraphs (A)(ii) and (D), is amended by striking paragraph (6) and by redesignating paragraph (7) as paragraph (6). (D) Section 168(k)(7), as in effect before the amendments made by subparagraphs (A)(ii) and (C), is amended by striking paragraphs (1) and (2)(F) and inserting paragraphs (1), (2)(F), and (4) . (E) Section 168(k) is amended by striking acquired after December 31, 2007, and before January 1, 2020 in the heading thereof. (F) Subsections (e)(7)(B), (k)(4), (l)(3)(A), (m)(2)(B)(i), and (n)(2)(B)(i) of section 168 are each amended by striking bonus depreciation each place it appears in the text and headings thereof and inserting 50-percent expensing . (2) Other conforming amendments (A) Section 168(l)(3)(B) is amended by striking subsection (k)(2)(D) and inserting subsection (k)(2)(B) . (B) Section