of such Code, as amended by sections 128 and 129, is amended by striking 263(c), . (4) Section 291 of such Code, as amended by sections 128 and 129, is amended by striking subsection (b). (5) Section 312(n) of such Code, as amended by sections 128 and 129, is amended by striking paragraph (2). (c) Effective date The amendments made by this section shall apply to expenditures paid or incurred in taxable years beginning after the date of the enactment of this Act. 131. Permanent excise tax rate for funding of Black Lung Disability Trust Fund (a) In general Section 4121 of the Internal Revenue Code of 1986 is amended— (1) in subsection (b)— (A) in paragraph (1), by striking $1.10 and inserting $1.38 , and (B) in paragraph (2), by striking $0.55 and inserting $0.69 , and (2) by striking subsection (e). (b) Effective date The amendments made by this section shall apply on and after the first day of the first calendar month beginning after the date of the enactment of this Act. 132. Termination of renewable electricity production credit eligibility for refined coal Section 45(e)(8)(A)(ii)(II) of the Internal Revenue Code of 1986 is amended by inserting and before the date of enactment of the End Polluter Welfare Act of 2020 after such taxable year . 133. Treatment of foreign oil related income as subpart F income (a) In general Section 954(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (2), by striking the period at the end of paragraph (3) and inserting , and , and by adding at the end the following new paragraph: (4) the foreign base company oil related income for the taxable year (determined under subsection (g) and reduced as provided in subsection (b)(5)). . (b) Foreign base company oil related income Section 954 of the Internal Revenue Code of 1986 is amended by inserting after subsection (e) the following new subsection: (g) Foreign base company oil related income For purposes of this section— (1) In general Except as otherwise provided in this subsection, the term