the following new item: Sec. 280I. Expenditures of non-compliant businesses. (c) Effective date The amendment made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act in taxable years ending after such date. 11. Severability Should any provision in this Act, or an amendment made by this Act, be found to be unconstitutional by a court of law, such provision, or such amendment, shall be severed from the remainder of this Act, and such action shall not affect the enforceability of the remaining provisions of this Act.