; 50 U.S.C. 1541 et seq.). (C) The Authorization for Use of Military Force ( Public Law 107–40 ; 50 U.S.C. 1541 note). (D) Any other authorization for use of military force enacted on or after the date of the enactment of this Act. (2) Covered individual The term covered individual means any individual who has not served on active duty in the Armed Forces of the United States. (3) Enumeration of wars The Secretary shall in forms and guidance enumerate each war with respect to which a tax is imposed by subsection (a) for any taxable year. (c) Not treated as tax imposed by this chapter for certain purposes The tax imposed under this section shall not be treated as tax imposed by this chapter for purposes of determining the amount of any credit under this chapter or for purposes of section 55. . (b) Section 15 not To apply The amendment made by subsection (a) shall not be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986. (c) Clerical amendment The table of parts for subchapter A of chapter 1 of such Code is amended by inserting after the item relating to part VI the following new item: Part VII—War tax . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016.