of a qualified small business (as defined in subsection (h)(3))— (i) subparagraph (A) shall be applied by substituting 20 percent for 14 percent , and (ii) if subparagraph (B) applies to such taxpayer, at the election of the taxpayer— (I) subparagraph (B)(ii) shall be applied by substituting 10 percent for 6 percent , or (II) in lieu of applying subparagraph (B), the average under subparagraph (A) shall be determined by disregarding any taxable year in the 3-year period described in such subparagraph in which there were no qualified research expenses. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.