than 180 days after the date of the enactment of this section. (B) Additional rules Any election under subsection (a), once made, shall be irrevocable and shall apply (except as otherwise provided in this paragraph) with respect to any credit for the taxable year for which the election is made. . (18) Section 6418(f)(1) of such Code is amended— (A) in subparagraph (A), by striking clauses (ii)–(vii) and (ix)–(xi) and by redesignating clause (viii) as clause (ii), (B) by striking subparagraph (B), and (C) by redesignating subparagraph (C) as subparagraph (B). (d) Effective date The amendments made by this subsection shall apply to taxable years beginning after December 31, 2022.