to read as follows: (1) In general No deduction shall be allowed under this section for any amount described in paragraph (2). . (c) Charitable mileage rate adjusted for inflation Section 170(i) is amended by striking shall be 14 cents per mile and inserting shall be a rate which takes into account the variable cost of operating an automobile . (d) Repeal of substantiation exception in case of contributions reported by donee Section 170(f)(8) is amended by striking subparagraph (D) and by redesignating subparagraph (E) as subparagraph (D). (e) Effective date The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2017. 1307. Repeal of deduction for tax preparation expenses (a) In general Section 212 is amended by adding or at the end of paragraph (1), by striking