(h), by striking paragraph (5) and redesignating paragraphs (6) and (7) as paragraph (5) and (6), respectively. (b) Conforming amendments Paragraphs (1) and (4)(C) of section 24(h) of the Internal Revenue Code of 1986 are each amended by striking (7) and inserting (6) . (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 11022 of Public Law 115–97 .