; and (B) in paragraph (2), by striking means and all that follows and inserting the following: means— (A) in the case of a taxpayer other than a corporation, the amount determined under the first sentence of section 55(b)(1)(A)(i), or (B) in the case of a corporation described in section 55(f), the amount determined under section 55(b)(1)(B)(i). . (6) Section 897(a)(2)(A) of such Code is amended by striking section 55(b)(1) and inserting section 55(b)(1)(A) . (7) Section 911(f) of such Code is amended— (A) by striking section 55(b)(1)(B) each place it appears and inserting section 55(b)(1)(A)(ii) ; and (B) in paragraph (1)(B), by striking section 55(b)(1)(A) and inserting section 55(b)(1)(A)(i) . (8) Section 55(c)(1) of such Code is amended by inserting before the first period the following: , the section 936 credit allowable under section 27(b), and the Puerto Rico economic activity credit under section 30A . (9) Section 55(d) of such Code is amended— (A) redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and inserting after paragraph (1) the following: (2) Corporations In the case of a corporation, the term exemption amount means $40,000. ; (B) in paragraph (3) (as so redesignated), by striking and at the end of subparagraph (B), by striking the period and inserting , and at the end of subparagraph (C), and by adding at the end the following: (D) $150,000 in the case of a taxpayer described in paragraph (2). ; (C) in paragraph (4) (as so redesignated)— (i) in subparagraph (B)(i), by striking (b)(1)(A) and inserting (b)(1)(A)(i)