; (2) by striking the period at the end of the last row of the table; and (3) by adding at the end of the table the following new rows: At least 400 percent but less than 600 percent $3,500  At least 600 percent but less than 800 percent $4,500. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.