shall apply to amounts paid under subsections (b), (c), and (d)(2)(A) of section 6343 of the Internal Revenue Code of 1986 after December 31, 2017. 303. Office of Chief Counsel review of offers-in-compromise (a) In General Section 7122(b) is amended by striking Whenever a compromise and all that follows through his delegate and inserting If the Secretary determines that an opinion of the General Counsel for the Department of the Treasury, or the Counsel’s delegate, is required with respect to a compromise, there shall be placed on file in the office of the Secretary such opinion . (b) Conforming Amendments Section 7122(b) is amended by striking the second and third sentences. (c) Effective Date The amendments made by this section shall apply to offers-in-compromise submitted or pending on or after the date of the enactment of this Act. 304. Increase in and expansion of individual estimated tax exception (a) In general Paragraph (1) of section 6654(e) is amended to read as follows: (1) Where tax is small amount (A) In general No addition to tax shall be imposed under subsection (a) for any taxable year if— (i) the excess (if any) of the tax shown on the return for such taxable year (or, if no return is filed, the tax) over the sum of— (I) the estimated tax paid for such taxable year, plus (II) credit allowable under section 31, is less than (ii) $2,000. (B) Exception (i) In general No amount of estimated tax paid for a taxable year shall be taken into account under subparagraph (A)(i)(I) after the first due date (as determined under subsection (c)(2)) for which the individual's required installment was greater than zero and more than 10 percent of the required installment was not paid by such date. (ii) Order of crediting payments In determining whether a payment was made for purposes of clause (i), a payment of estimated tax shall be credited against unpaid required installments in the order in which such installments are required to be paid. . (b) Effective Date The amendments made by this section shall apply