a deduction in an amount equal to zero percent of the dividend equivalent amount (as defined in section 884(b)) of the foreign corporation for the taxable year. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 13013. Allocation of dividend expense among members of worldwide affiliated groups (a) In general Paragraph (6) of section 864(e) is amended to read as follows: (6) Allocation and apportionment of other expenses (A) In general Except as provided in subparagraph (B), expenses other than interest which are not directly allocable or apportioned to any specific income producing activity shall be allocated and apportioned as if all members of the affiliated group were a single corporation. (B) Dividend expense The dividend expense of any domestic corporation which is a member of an affiliated group shall be allocated and apportioned to income from sources without the United States in the same proportion which— (i) the aggregate amount of income treated as from sources without the United States by all domestic corporations which are members of such group (determined without regard to such dividend expense), bears to (ii) the aggregate income of all such domestic corporations from sources within and without the United States (as so determined). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. II Small business reforms 13101. Modifications of rules for expensing depreciable business assets (a) Increase in limitation (1) Dollar limitation Section 179(b)(1) is amended by striking $500,000 and inserting $1,000,000 . (2) Reduction in limitation Section 179(b)(2) is amended by striking $2,000,000 and inserting $2,500,000 . (3) Inflation adjustments (A) In general Subparagraph (A) of section 179(b)(6) is amended— (i) by striking 2015 and inserting 2018 , and (ii) in clause (ii), by striking calendar year 2014 and inserting calendar year 2017 . (B) Sport utility vehicles Section