restoring paragraph (7) as though it had not been struck by Public Law 115–97 . (19) Section 168(k) of such Code is amended by restoring paragraph (4) as though it had not been struck by Public Law 115–97 . (20) Section 882(a)(1) of such Code is amended by inserting , 55, after section 11 . (21) Section 962(a)(1) of such Code is amended by inserting and 55 after section 11 . (22) Section 1561(a) of such Code is amended— (A) by striking and at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting , and , and by inserting after paragraph (2) the following: (3) one $40,000 exemption amount for purposes of computing the amount of the minimum tax.