in taxable years beginning after the date of such determination, such section 168 shall not apply. The preceding sentence shall not apply to any property with respect to a taxable year unless such determination is published before the first day of such taxable year. II Additional limitations on certain fossil-fuel production subsidies 201. Limitation on certain forms of assistance under the CARES Act (a) Exclusion of certain businesses from financial assistance (1) Definition of eligible business Section 4002(4)(B) of the CARES Act ( Public Law 116–136