months beginning after December 31, 2019, in taxable years ending after such date. (2) Eligibility determinations The amendment made by subsection (b) shall take effect on January 1, 2020. 204. Small business tax credit (a) In general Section 45R of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (j) Shall not apply This section shall not apply with respect to amounts paid or incurred in taxable years beginning after December 31, 2019. . (b) Disallowance of small employer health insurance expense credit for plan which includes coverage for abortion Subsection (h) of section 45R of the Internal Revenue Code of 1986 is amended— (1) by striking Any term and inserting the following: (1) In general Any term