practice with respect to the opioid permanently ceased, or (ii) the date on which the civil penalty described in subparagraph (A) is imposed. For purposes of subparagraph (B), any portion of a taxable year that is less than a whole taxable year shall be treated as a whole taxable year. . (b) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.