amended by subsection (b), is amended by striking the period at the end of clause (vi) and inserting , and and by adding at the end the following new clause: (vii) section 199B. . (C) Section 172(d) of such Code, as amended by subsection (b), is amended by adding at the end the following new paragraph: (12) The deduction under section 199B shall not be allowed. . (4) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 199B. Textile reuse and recycling activity income. . (5) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. 4 Trade enforcement 241. Establishment of special enforcement unit of U.S. Customs and Border Protection to monitor the implementation of Uyghur Forced Labor Prevention Act (a) Establishment There is established in the Office of International Affairs of U.S. Customs and Border Protection a special enforcement unit tasked with monitoring the implementation by the United States of the Act entitled An Act to ensure that goods made with forced labor in the Xinjiang Autonomous Region of the People’s Republic of China do not enter the United States market, and for other purposes , approved December 23, 2021 ( Public Law 117–78