in section 5000E. . (2) Penalties Section 6724(d) is amended— (A) in paragraph (1)(B), by striking or at the end of clause (xxvii), by striking and at the end of clause (xxviii) and inserting or , and by adding at the end the following new clause: (xxix) section 6050AA(a) (relating to returns relating to acquisition of United States agricultural interests by disqualified persons), and , and (B) in paragraph (2), by striking or at the end of subparagraph (KK), by striking the period at the end of subparagraph (LL) and inserting , or , and by inserting after subparagraph (LL) the following new subparagraph: (MM) subsection (b) or (e) of section 6055AA (relating to statements relating to acquisition of United States agricultural interests by disqualified persons). . (c) Clerical amendments (1) The table of chapters for subtitle D is amended by inserting after the item relating to chapter 50A the following new item: Chapter 50B. Acquisition of United States agricultural interests by disqualified persons. . (2) The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by adding at the end the following new item: Sec. 6050AA. Returns relating to acquisition of United States agricultural interests by disqualified persons. . (d) Effective date The amendments made by this section shall apply to acquisitions after the date of the enactment of this Act. III Repeal of Special Interest Tax Provisions 301. Repeal of clean electricity production credit (a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45Y (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 38(b) is amended by striking paragraph (39) and redesignating paragraphs (40) and (41) as paragraphs (39) and (40), respectively. (2) Section 6417(b) is amended by striking paragraph (8) and redesignating paragraphs (9) through (12) as paragraphs (8) through (11), respectively. (3) Section 6418(f)(1) is amended— (A) in