The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3406. Termination of new markets tax credit (a) In general Section 45D(f) is amended— (1) by striking 2019 in paragraph (1)(G) and inserting 2017 , and (2) by striking 2024 in paragraph (3) and inserting 2022 . (b) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2017. 3407. Repeal of credit for expenditures to provide access to disabled individuals (a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 44 (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendment Section 38(b) is amended by striking paragraph (7). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3408. Modification of credit for portion of employer social security taxes paid with respect to employee tips (a) Credit determined with respect to minimum wage as in effect Section 45B(b)(1)(B) is amended by striking as in effect on January 1, 2007, and . (b) Information return requirement Section 45B is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection: (c) Information return requirement (1) In general No credit shall be determined under subsection (a) with respect to any food or beverage establishment of any taxpayer for any taxable year unless such taxpayer has, with respect to the calendar year which ends in or with such taxable year— (A) made a report to the Secretary showing the information described in section 6053(c)(1) with respect to such food or beverage establishment, and (B) furnished written statements to each employee of such food or beverage establishment showing the information described in section 6053(c)(2). (2) Allocation of 10 percent of gross receipts For purposes of determining the information