; treatment of foreign corporations Rules similar to the rules of subsections (c) and (d) of section 11 shall apply for purposes of this section. . (b) Clerical amendment The table of sections for part II of subchapter A of chapter 1 of such Code is amended by redesignating the item relating to section 12 as relating to section 13 and by inserting after the item relating to section 11 the following new item: Sec. 12. Surtax on corporations with significant disparity in employee wages. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.