; published on November 22, 2022), and (3) any regulation or other guidance published after January 4, 2022, to the extent that such regulation or other guidance is substantially similar to, or predicated upon, any portion of the regulations referred to in paragraph (1) or (2). In the case of any regulation or other guidance which is published after the date of the enactment of this Act and any portion of which is described in paragraph (3), the Secretary shall identify such regulation or guidance (or portion thereof) as not applying with respect to taxpayers which have elected the application of subsection (a) or (b), as the case may be. (f) Secretary For purposes of this section, the term Secretary means the Secretary of the Treasury or the Secretary’s delegate. 203. Imposition of tax on the acquisition of United States agricultural interests by disqualified persons (a) In general Subtitle D is amended by inserting after chapter 50A the following new chapter: 50B Acquisition of United States agricultural interests by disqualified persons Sec. 5000E. Imposition of tax on acquisition of United States agricultural interests by disqualified persons. 5000E. Imposition of tax on acquisition of United States agricultural interests by disqualified persons (a) In general In the case of any acquisition of any United States agricultural interest by any disqualified person, there is hereby imposed on such person a tax equal to 60 percent of the amount paid for such interest. (b) Disqualified person For purposes of this section— (1) In general The term disqualified person means— (A) any citizen of a country of concern (other than a citizen, or lawful permanent resident, of the United States and other than an individual domiciled in Taiwan possessing a valid identification card or number issued by the government of Taiwan), (B) any entity domiciled in a country of concern (other than an entity domiciled in Taiwan), (C) any country of concern and any political subdivision, agency, or instrumentality thereof, and (D) except as