shall be allowed under subsection (a) to a taxpayer for any expense— (1) paid or incurred in the course of the trade or business of practicing law, and (2) resulting from a case for which the taxpayer is compensated primarily on a contingent basis, until such time as such contingency is resolved. . (b) Effective date The amendment made by this section shall apply to expenses and costs paid or incurred in taxable years beginning after the date of the enactment of this Act. E Reform of business credits 3401. Repeal of credit for clinical testing expenses for certain drugs for rare diseases or conditions (a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45C (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 38(b) is amended by striking paragraph (12). (2) Section 280C is amended by striking subsection (b). (3) Section 6501(m) is amended by striking 45C(d)(4), . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2017. 3402. Repeal of employer-provided child care credit (a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45F (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 38(b) is amended by striking paragraph (15). (2) Section 1016(a) is amended by striking paragraph (28). (c) Effective date (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to taxable years beginning after December 31, 2017. (2) Basis adjustments The amendment made by subsection (b)(2) shall apply to credits determined for taxable years beginning after December 31, 2017. 3403. Repeal of rehabilitation credit (a) In general Subpart E of part IV of subchapter A of chapter 1 is amended by striking section 47 (and by striking the item relating to such