2025, and no adjustment under section 481(a) shall be made. . (c) Coordination of amortization with certain other provisions Section 174 , as amended by subsection (a), is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: (e) Coordination with certain other provisions (1) Coordination with alternative minimum tax Sections 56(b)(2) and 59(e)(2)(B) shall not apply to specified research or experimental expenditures to which this section applies. (2) Coordination with basis adjustment rules Section 1016(a)(14) shall be applied by substituting an amortization deduction under section 174(a) for deductions as deferred expenses under section 174(b)(1) . (3) Coordination with long-term contract rules For purposes of determining percentage of completion under section 460(b)(1)(A), the amortization deduction under subsection (a) shall be taken into account as a cost allocated to the contract. . (d) Conforming amendments (1) Section 13206 of Public Law 115–97 is amended by striking subsection (b) (relating to change in method of accounting). (2) The table of sections for part VI of subchapter B of chapter 1 is amended by inserting after the item relating to section 174 the following new item: Sec. 174A. Temporary rules for research and experimental expenditures. . (e) Effective date (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2021. (2) Repeal of superceded change in method of accounting rules The amendment made by subsection (d)(1) shall take effect as if included in Public Law 115–97 . (f) Transition rules (1) Election regarding treatment as change in method of accounting In the case of any taxpayer which (as of the date of the enactment of this Act) had adopted a method of accounting provided by section 174 of the Internal Revenue Code of 1986 (as in effect prior to the amendments made by this section) for