to any trust fund under subchapter A of chapter 98 of the Internal Revenue Code of 1986 which is based on the amount of any taxes received in the Treasury under part III of subchapter A of chapter 32 of such Code, such amount shall be determined as if subsection (a) did not apply. 5. Temporary relief for deductions related to intangible drilling costs Section 291(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Temporary relief for deductions related to intangible drilling costs At the election of the taxpayer, subparagraph (A) of paragraph (1) shall not apply with respect to costs paid or incurred after December 31, 2019, and before January 1, 2021. . 6. Authority to extend and suspend production and operations under onshore and offshore leases (a) In general Notwithstanding any other provision of law and subject to subsection (b), with respect to a lease held under the Mineral Leasing Act ( 30 U.S.C. 181 et seq.), the Naval Petroleum Reserves Production Act of 1976 ( 42 U.S.C. 6501 et seq.), or the Outer Continental Shelf Lands Act ( 43 U.S.C. 1331 et seq.), on the request of the leaseholder, the Secretary of the Interior (referred to in this section as the Secretary ) shall grant— (1) an extension of the primary term of the lease