; and (II) in clause (ii), by striking subparagraph (B)(iii) and inserting subparagraph (B)(ii) ; and (iv) in subparagraph (E)— (I) by striking clause (i); and (II) by redesignating clauses (ii) and (iii) as clauses (i) and (ii), respectively; and (B) in paragraph (5)(A), by striking planted before January 1, 2027, or is grafted before such date to a plant that has already been planted, and inserting planted or grafted . (2) Section 460(c)(6)(B) of such Code is amended by striking which and all that follows through the period and inserting which has a recovery period of 7 years or less. . (c) Effective date The amendments made by this section shall take effect as if included in section 13201 of Public Law 115–97 .