(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). (f) Termination This section shall not apply to interest received after December 31, 2018. . (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 139F the following new item: Sec. 139G. 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.