; and (ii) by striking provided by public utilities . (B) The item relating to section 136 in the table of sections of part III of subchapter B of chapter 1 of such Code is amended— (i) by inserting and water after energy ; and (ii) by striking provided by public utilities . (c) Effective date The amendments made by this section shall apply to amounts received after January 1, 2015. (d) No inference Nothing in this Act or the amendments made by this Act shall be construed to create any inference with respect to the proper tax treatment of any subsidy received directly or indirectly from a public utility, a storm water management provider, or a State or local government for any water conservation measure or storm water management measure before January 1, 2015.