The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2017. 5. Expansion of disallowance period for taxpayers who improperly claim EITC based on reckless or intentional disregard of the rules (a) In general Section 32(k)(1)(B)(ii) of such Code is amended by striking 2 taxable years and inserting 5 taxable years . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017.