31, 2020. 126. Repeal of corporate income tax exemption for publicly traded partnerships with qualifying income and gains from activities relating to fossil fuels (a) In general Section 7704(d)(1) of the Internal Revenue Code of 1986 is amended by inserting or any coal, petroleum, natural gas, or any derivative of coal, petroleum, or natural gas that is used for fuel after section 613(b)(7) . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 127. Amortization of qualified tertiary injectant expenses (a) In general Section 193 of the Internal Revenue Code of 1986 is amended— (1) by striking subsection (a) and inserting the following: (a) Amortization of qualified tertiary injectant expenses (1) In general Any qualified tertiary injectant expenses paid or incurred by the taxpayer shall be allowed as a deduction ratably over the 84-month period beginning on the date that such expense was paid or incurred. (2) Mid-month convention For purposes of paragraph (1), any expenses paid or incurred during any month shall be treated as paid or incurred on the mid-point of such month. , and (2) by striking subsection (c) and inserting the following: (c) Exclusive method Except as provided in this section, no depreciation or amortization deduction shall be allowed with respect to qualified tertiary injectant expenses. . (b) Effective date The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after the date of the enactment of this Act. 128. Amortization of development expenditures (a) In general Section 616 of the Internal Revenue Code of 1986 is amended to read as follows: 616. Amortization of development expenditures (a) In general Any expenditures paid or incurred for the development of a mine or other natural deposit (other than an oil or gas well) if paid or incurred after the existence of ores or minerals in commercially marketable quantities has been disclosed shall be allowed as a