check-in, (v) the transportation (whether checked or carry-on) of any baggage, animal, or other property of the passenger, (vi) any in-flight food or beverage, (vii) any in-flight entertainment or wireless internet service, (viii) any accommodation or assistance provided for an unaccompanied minor passenger, (ix) membership in an airline club or similar program that entitles the passenger to— (I) free or discounted transportation by air, or (II) goods or services described in any other clause of this subparagraph, and (x) any other good or service identified by the Secretary for purposes of this paragraph. (C) Regulations Not later than 24 months after the date of enactment of this paragraph, the Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of this paragraph. . (b) Effective date (1) In general Except as provided in paragraph (2), the amendment made by this section shall apply to amounts paid after the date of the enactment of this Act. (2) Special rule for applicable products identified by the Secretary In the case of any good or service identified by the Secretary of the Treasury (or the Secretary's delegate) pursuant to section 4161(e)(6)(B)(x) of the Internal Revenue Code of 1986 (as added by subsection (a)), the amendment made by this section shall apply to amounts paid after the earlier of— (A) the date determined by the Secretary of the Treasury (or the Secretary's delegate), or (B) the date that is 12 months after the date on which the Secretary of the Treasury (or the Secretary's delegate) identified such good or service pursuant to such section.