such Code is amended by striking the item relating to section 4980I. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. III DRUG-RELATED PROVISIONS 301. Establishment of the Prescription Drug and Medical Device Review Board There is established in the Department of Health and Human Services a board to be known as the Prescription Drug and Medical Device Price Review Board (in this Act referred to as the Board ). 302. Membership