paid or incurred with respect to— (1) in the case of the amendments made by subsection (a), trades or businesses beginning in taxable years beginning after December 31, 2016, and (2) in the case of the amendments made by subsection (b), corporations the business of which begins in taxable years beginning after such date. HH Inspector General report on participation in FAA programs by disadvantaged small business concerns 14501. Inspector General report on participation in FAA programs by disadvantaged small business concerns Section 140 of the FAA Modernization and Reform Act of 2012 is amended— (1) in subsection (c)— (A) in paragraph (1) by striking each of fiscal years 2013 through 2018 and inserting fiscal year 2020 and periodically thereafter