years In the case of any taxable year of less than 365 days, the AMT refundable credit amount determined under paragraph (2) with respect to such taxable year shall be the amount which bears the same ratio to such amount determined without regard to this paragraph as the number of days in such taxable year bears to 365. . (3) Treatment of references Section 53(d) is amended by adding at the end the following new paragraph: (3) AMT term references Any references in this subsection to section 55, 56, or 57 shall be treated as a reference to such section as in effect before its repeal by the Tax Cuts and Jobs Act . . (c) Conforming amendments related to AMT repeal (1) Section 2(d) is amended by striking sections 1 and 55 and inserting section 1 . (2) Section 5(a) is amended by striking paragraph (4). (3) Section 11(d) is amended by striking the taxes imposed by subsection (a) and section 55 and inserting the tax imposed by subsection (a) . (4) Section 12 is amended by striking paragraph (7). (5) Section 26(a) is amended to read as follows: (a) Limitation based on amount of tax The aggregate amount of credits allowed by this subpart for the taxable year shall not exceed the taxpayer’s regular tax liability for the taxable year. . (6) Section 26(b)(2) is amended by striking subparagraph (A). (7) Section 26 is amended by striking subsection (c). (8) Section 38(c) is amended— (A) by striking paragraphs (1) through (5), (B) by redesignating paragraph (6) as paragraph (2), (C) by inserting before paragraph (2) (as so redesignated) the following new paragraph: (1) In general The credit allowed under subsection (a) for any taxable year shall not exceed the excess (if any) of— (A) the sum of— (i) so much of the regular tax liability as does not exceed $25,000, plus (ii) 75 percent of so much of the regular tax liability as exceeds $25,000, over (B) the sum of the credits allowable under subparts A and B of this part. , and (D) by striking subparagraph (B) of paragraph (1) each place it appears in paragraph (2) (as so