; short taxable years If the individual did not file an income tax return for the immediately preceding taxable year referred to in subparagraph (A), or if such taxable year was less than 12 months, subparagraph (A) shall not apply. (C) Joint returns In the case of a joint return, if the taxpayer did not file a joint return for the immediately preceding taxable year referred to in subparagraph (A), the amounts required to be shown on the income tax returns of both spouses for such immediately preceding taxable year shall be taken into account under subparagraph (A). Except as otherwise provided by the Secretary, if the individual does not file a joint return for the taxable year to which subparagraph (A) applies and filed a joint return for the immediately preceding taxable year, the entire amount of tax required to be shown on such joint return shall be taken into account under subparagraph (A). (D) Exception not applicable in certain cases of increased penalty Subparagraph (A) shall not apply with respect to any period beginning after the day described in subsection (d)(2). . (b) Conforming amendment The heading of section 6651(c) of such Code is amended by striking Rule and inserting Rules . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022.