(ii). (d) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to property placed in service after December 31, 2022. (2) Plants bearing fruits and nuts The amendments made by subsection (c) shall apply to specified plants planted or grafted after December 31, 2022. II Supply Chain Security 201. Termination of Hazardous Substance Superfund financing rate (a) In general Section 4611 (as amended by section 13601 of Public Law 117–169 ) is amended by inserting after subsection (d) the following new subsection: (e) Application of Hazardous Substance Superfund financing rate The Hazardous Substance Superfund financing rate under this section shall not apply after December 31, 2022. . (b) Termination of authority for advances Section 9507(d)(3)(B) (as so amended) is amended— (1) by striking December 31, 2032 and inserting the date of the enactment of the Build It in America Act , and (2) by striking on or before such date and inserting as soon as practicable thereafter . (c) Effective date (1) In general The amendment made by subsection (a) shall take effect on January 1, 2023. (2) Termination of authority for advances The amendments made by subsection (b) shall take effect on the date of the enactment of this Act. 202. Election to determine foreign income taxes paid or accrued to certain Western Hemisphere countries without regard to certain regulations (a) Election with respect to determining certain foreign income taxes In the case of any taxpayer which elects (at such time and in such manner as the Secretary may provide) the application of this subsection, the determination of whether any Western Hemisphere tax paid or accrued by such taxpayer is an income, war profits, or excess profits tax for purposes of any provision of the Internal Revenue Code of 1986 shall be made without regard to any specified regulation. (b) Separate election with respect to allocation and apportionment of foreign income taxes relating to disregarded payments from