; and (B) by restoring the last sentence as though it had not been struck by Public Law 115–97 . (23) Section 6425(c)(1)(A) of such Code is amended to read as it read before the passage of Public Law 115–97 . (24) Section 6655(e)(2) of such Code is amended by inserting and alternative minimum taxable income each place it appeared before the passage of Public Law 115–97 . (25) Section 6655(g)(1)(A) of such Code is amended by striking plus at the end of clause (i), by redesignating clause (ii) as clause (iii), and by inserting after clause (i) the following: (ii) the tax imposed by section 55, plus . (d) Effective Date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.