; (iii) in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under clause (i); and (iv) in the case of an estate or trust, $2,600. . (5) Section 1(j)(5)(C) of such Code is amended by striking clauses (i) and (ii) of . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. (d) Section 15 not To apply Section 15 of the Internal Revenue Code of 1986 shall not apply to any change in a rate of tax by reason of any amendment made by this section.