the identity of the applicant and the amount of the credit with respect to such applicant. . (2) Effective date The amendments made by this subsection shall apply to periods after the date of the enactment of this Act, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990). (h) Termination of provisions relating to oil, gas, and other materials (1) Amortization of geological and geophysical expenditures Section 167(h) is amended by adding at the end the following new paragraph: (6) Termination This subsection shall not apply to any expenses paid or incurred during any taxable year beginning after the date of the enactment of the Clean Energy for America Act . . (2) Alaska natural gas pipelines Subparagraph (B) of section 168(i)(16) is amended to read as follows: (B) is— (i) (I) placed in service after December 31, 2013, or (II) treated as placed in service on January 1, 2014, if the taxpayer who places such system in service before January 1, 2014, elects such treatment, and (ii) placed in service before the end of the calendar year in which the Clean Energy for America Act is enacted. . (3) Natural gas gathering line Paragraph (17) of section 168(i) is amended— (A) in subparagraph (A), by inserting which are placed in service before the end of the calendar year in which the Clean Energy for America Act is enacted and are after pipe, equipment, and appurtenances , and (B) in subparagraph (B), by inserting which are placed in service before the end of the calendar year in which the Clean Energy for America Act is enacted and are after pipe, equipment, and appurtenances . (4) Repeal of deduction for tertiary injectants Subsection (c) of section 193 is amended— (A) in paragraph (1), by striking or at the end, (B) in paragraph (2), by striking the period at the end and inserting , or , and (C) by inserting at the end the following: (3) which is paid or incurred during any taxable year