after December 31, 2019 (and all shortfall amortization installments determined with respect to such bases) shall be reduced to zero, and (B) subparagraphs (A) and (B) of paragraph (2) shall each be applied by substituting 15-plan-year period for 7-plan-year period . . (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2019. 202. Extension of pension funding stabilization percentages for single employer plans (a) Amendments to Internal Revenue Code of 1986 (1) In general The table contained in subclause (II) of section 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: Any year in the period starting in 2012 and ending in 2019 90% 110% Any year in the period starting in 2020 and ending in 2025 95% 105% 2026 90% 110% 2027 85% 115% 2028 80% 120% 2029 75% 125% After 2029 70% 130%. . (2) Floor on 25-year averages Subclause (I) of section 430(h)(2)(C)(iv) of such Code is amended by adding at the end the following: Notwithstanding anything in this subclause, if the average of the first, second, or third segment rate for any 25-year period is less than 5 percent, such average shall be deemed to be 5 percent. . (b) Amendments to Employee Retirement Income Security Act of 1974 (1) In general The table contained in subclause (II) of section 303(h)(2)(C)(iv) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1083(h)(2)(C)(iv)(II) ) is amended to read as follows: If the calendar year is: The applicable minimum percentage is: The applicable maximum percentage is: Any year in the period starting in 2012 and ending in 2019 90% 110% Any year in the period starting in 2020 and ending in 2025 95% 105% 2026 90% 110% 2027 85% 115% 2028 80% 120% 2029 75% 125% After 2029 70% 130%. . (2) Conforming amendments (A) In general Section 101(f)(2)(D) of such Act ( 29 U.S.C. 1021(f)(2)(D) ) is amended— (i) in clause (i) by striking and