; and (ii) by striking and the amount specified in paragraph (3) and inserting , the amount specified in paragraph (3), and the amount specified in paragraph (4) . (F) Section 6425(c)(1)(A) of such Code is amended by striking plus at end of clause (i), by striking over and inserting plus at the end of clause (ii), and by inserting after clause (ii) the following: (iii) the tax imposed by section 59A, over . (G) Section 6655 of such Code is amended— (i) in subsections (e)(2)(A)(i) and (e)(2)(B)(i), by striking taxable income and alternative minimum taxable income and inserting taxable income, alternative minimum taxable income, and modified alternative minimum taxable income , (ii) in subsection (e)(2)(B), by adding at the end the following: (iii) Modified alternative minimum taxable income The term modified alternative minimum taxable income has the meaning given to such term by section 59A(b). , and (iii) in subsection (g)(1)(A), by striking plus at the end of clause (ii), by redesignating clause (iii) as clause (iv), and by inserting after clause (ii) the following: (iii) the tax imposed by section 59A, plus . (H) Section 9507(b)(1) of such Code is amended by inserting 59A, after section . (I) The table of parts for subchapter A of chapter 1 of such Code is amended by inserting after the item relating to part VI the following: Part VII. Environmental tax . (c) Effective dates (1) Excise taxes The amendments made by subsection (a) shall take effect on the date of the enactment of this Act. (2) Income tax The amendments made by subsection (b) shall apply to taxable years beginning after the date of the enactment of this Act.