; (B) to prevent the spread of COVID–19; and (C) due to the employee or a member of the employee’s family contracting COVID–19. (d) Preservation of authority of taxing jurisdictions This section shall not be construed as modifying, impairing, superseding, or authorizing the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided in subsections (a) through (c). 3. Effective date; applicability (a) Effective date This Act shall apply to calendar years beginning after December 31, 2019. (b) Applicability This Act shall not apply to any tax obligation that accrues before January 1, 2020.