; and (2) by redesignating subsections (g) and (h) as subsections (f) and (g), respectively. (b) Effective date The amendments made by this section shall apply with respect to distilled spirits brought into the United States after December 31, 2016. 614. Temporary modification to tax home and closer connection test For purposes of paragraph (2) of section 937(a) of the Internal Revenue Code of 1986, in the case of the taxable year of an individual that includes September 5, 2017, if such individual does not have a tax home outside the Virgin Islands or Puerto Rico, and does not have a closer connection to the United States or a foreign country, for the period of such taxable year preceding such date, such section shall be applied without regard to such paragraph for the period of such taxable year on or after such date. 615. Income allocable to fixed place of business For purposes of the Internal Revenue Code of 1986 (including determining source and transfer pricing), any person that has a fixed place of business in the Virgin Islands or Puerto Rico at any time during the period beginning on January 1, 2017, and ending on August 31, 2017, may elect to treat income in connection with such business for the period beginning September 5, 2017, and ending on December 31, 2017, as derived from the conduct of a trade or business within the Virgin Islands or Puerto Rico. 616. Federal permitting During the 5-year period beginning on the date of enactment of this Act, the President shall take necessary actions to expedite the issuance of Federal permits required for construction projects in Puerto Rico and the Virgin Islands. VII Environmental remediation 701. National Park Service Historic Preservation Fund (a) Funding Out of funds of the Treasury not otherwise appropriated, there is appropriated to the Historic Preservation Fund of the National Park Service $2,130,000 for fiscal year 2018, to remain available until expended, for necessary expenses relating to the consequences of Hurricane Irma and Hurricane Maria, of