paragraph (2)(C). . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 24. Technical amendment Section 11000 of Public Law 115–97 is amended by redesignating subsection (a) as subsection (b) and by inserting before subsection (b) (as so redesignated) the following new subsection: (a) Short title This title may be cited as the Tax Cuts and Jobs Act . .