gas that is used for fuel. (C) Exception The property described in subparagraph (A) shall not include any motor vehicle service station or convenience store which does not qualify as a retail motor fuels outlet under subsection (e)(3)(E)(iii). . (b) Qualified business income Section 199A(c)(3)(B) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (viii) Any item of gain or loss derived from fossil fuel activities (as defined in section 168(k)(11)(B)) during any taxable year beginning after the date of the enactment of the End Polluter Welfare Act of 2020 . . (c) Credit for increasing research activities Section 41(d)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (I) Fossil fuel activities Any research related to fossil fuel activities (as defined in section 168(k)(11)(B)) which is conducted after the date of the enactment of the End Polluter Welfare Act of 2020 . . (d) Foreign-Derived intangible income Subclause (V) of section 250(b)(3)(A)(i) of the Internal Revenue Code of 1986 is amended to read as follows: (V) any income derived from fossil fuel activities (as defined in section 168(k)(11)(B)) during any taxable year beginning after the date of the enactment of the End Polluter Welfare Act of 2020 , and . (e) Exchange of real property held for productive use or investment Section 1031(a)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (2) Exceptions This subsection shall not apply to— (A) any exchange of real property held primarily for sale, or (B) any exchange of real property which— (i) is used for fossil fuel activities (as defined in section 168(k)(11)(B)), and (ii) occurs after the date of the enactment of the End Polluter Welfare Act of 2020 . . 116. Uniform seven-year amortization for geological and geophysical expenditures (a) In general Section 167(h) of the Internal Revenue Code of 1986 is amended— (1) by striking 24-month period each place it appears in paragraphs (1) and (4) and inserting 84-month