by striking subsections (b) and (f). (9) Section 11(d) is amended by striking the taxes imposed by subsection (a) and section 55 and inserting the tax imposed by subsection (a) . (10) Section 12 is amended by striking paragraph (7). (11) Section 168(k) is amended by striking paragraph (4). (12) Section 882(a)(1) is amended by striking , 55, . (13) Section 962(a)(1) is amended by striking sections 11 and 55 and inserting section 11 . (14) Section 1561(a) is amended— (A) by inserting and at the end of paragraph (1), by striking , and at the end of paragraph (2) and inserting a period, and by striking paragraph (3), and (B) by striking the last sentence. (15) Section 6425(c)(1)(A) is amended to read as follows: (A) the tax imposed by section 11 or 1201(a), or subchapter L of chapter 1, whichever is applicable, over . (16) Section 6655(e)(2) is amended by striking and alternative minimum taxable income each place it appears in subparagraphs (A) and (B)(i). (17) Section 6655(g)(1)(A) is amended by inserting plus at the end of clause (i), by striking clause (ii), and by redesignating clause (iii) as clause (ii). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 12002. Suspension of tax on individuals (a) In general Section 55(a) is amended by adding at the end the following new flush sentence: No tax shall be imposed by this section for any taxable year beginning after December 31, 2017, and before January 1, 2026, and the tentative minimum tax of any taxpayer for any such taxable year shall be zero for purposes of this title. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 12003. Credit for prior year minimum tax liability (a) Credits treated as refundable Section 53 is amended by adding at the end the following new subsection: (e) Portion of credit treated as refundable (1) In general In the case of any taxable year beginning in 2018, 2019, 2020, or 2021, the limitation under