; and (B) by adding at the end the following new subparagraph: (B) Special partnership rule In the case of a partnership, subparagraph (A) shall be applied at the partnership level. . (3) Section 195(b) of such Code is amended by striking paragraph (3). (4) (A) Part VIII of subchapter B of chapter 1 of such Code is amended by striking section 248 (and by striking the item relating to such section in the table of sections for such part). (B) Section 56(g)(4)(D)(ii) of such Code is amended by striking Sections 173 and 248 and inserting Section 173 . (C) Section 170(b)(2)(C)(ii) of such Code is amended by striking (except section 248) . (D) Section 312(n)(3) of such Code is amended by striking Sections 173 and 248 and inserting Section 173 . (E) Section 535(b)(3) of such Code is amended by striking (except section 248) . (F) Section 545(b)(3) of such Code is amended by striking (except section 248) . (G) Section 834(c)(7) of such Code is amended by striking (except section 248) . (H) Section 852(b)(2)(C) of such Code is amended by striking (except section 248) . (I) Section 857(b)(2)(A) of such Code is amended by striking (except section 248) . (J) Section 1363(b) of such Code is amended by inserting and at the end of paragraph (2), by striking paragraph (3), and by redesignating paragraph (4) as paragraph (3). (K) Section 1375(b)(1)(B)(i) of such Code is amended by striking (other than the deduction allowed by section 248, relating to organization expenditures) . (5) Part I of subchapter K of chapter 1 of such Code is amended by striking section 709 (and by striking the item relating to such section in the table of sections for such part). (6) The heading of section 195 of such Code (and the item relating to such section in the table of sections for part VI of subchapter B of chapter 1 of such Code) are each amended by inserting and organizational after Start-up . (f) Effective date The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2017.