the partnership making such contribution is held through one or more partnerships, at least 3 years after each such partnership acquired the entirety of the interest in any such partnership with respect to which such distributive share is determined. (C) Exception for family partnerships Subparagraph (A) shall not apply with respect to any qualified conservation contribution made by any partnership if substantially all of the partnership interests in such partnership are held by individuals who are related within the meaning of section 152(d)(2). (D) Application to other pass-through entities Except as may be otherwise provided by the Secretary, the rules of this paragraph shall apply to S corporations and other pass-through entities in the same manner as such rules apply to partnerships. (E) Regulations The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out, and prevent the avoidance of, the purposes of this paragraph, including, in the case of tiered partnerships, such reporting to the Secretary and among such partnerships as the Secretary determines appropriate. . (b) Effective date (1) In general Except as provided in paragraph (2), the amendment made by this section shall apply to contributions made in taxable years ending after December 23, 2016. (2) Certified historic structures In the case of contributions the conservation purpose (as defined in section 170(h)(4) of the Internal Revenue Code of 1986) of which is the preservation of a certified historic structure (as defined in section 170(h)(4)(C) of such Code), the amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2018. (3) No inference No inference is intended as to the appropriate treatment of contributions made in taxable years ending on or before the date specified in paragraph (1) or (2), whichever is applicable, or as to any activity not described in section 170(h)(7) of the Internal Revenue Code of 1986, as added by this section.