discriminatory tax during the period— (A) beginning on the earlier of the date on which such tax is enacted or takes effect, and (B) ending on the later of the date on which the permanent repeal or termination of such tax is enacted or takes effect. (b) Engagement with trading partners on extraterritorial taxes and discriminatory taxes The Secretary shall commence enhanced bilateral engagement with each foreign country included in the report submitted under subsection (a), in order to, as appropriate— (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge repeal of extraterritorial taxes and discriminatory taxes that target United States persons, and (3) advise such foreign country of the remedial actions under subsection (c). (c) Remedial actions (1) Increased rate of tax on foreign citizens and foreign corporations (A) Income taxes (i) In general In the case of any applicable person for any taxable year beginning after the applicable date, each specified rate of income tax shall be increased by the applicable number of percentage points. (ii) Specified rate of income tax For purposes of this subparagraph, the term specified rate of income tax means— (I) the rates of tax specified in paragraphs (1) and (2) of section 871(a), (II) in the case of any applicable person to which section 871(b) applies, each rate of tax in effect under section 1, (III) the rate of tax specified in section 881(a), (IV) in the case of any applicable person to which section 882(a) applies, each rate of tax in effect under section 11, and (V) the rate of tax specified in section 884(a). (iii) Application of increased rates to effectively connected income of nonresident alien individuals limited to gains on United States real property interests In the case of any individual to whom clause (i) applies, the tax imposed under section 1 on such individual (after application of clause (ii)(II)) shall be