(A), and (ii) In the case of a taxable year beginning after December 31, 2024, and before January 1, 2026, 20 percent of the amount determined under subparagraph (A). . (b) Protection of trust funds There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act ( 42 U.S.C. 401 ), as well as the Medicare Hospital Insurance Trust Fund established under section 1817(a) of the Social Security Act ( 42 U.S.C. 1395i(a) ), amounts equal to the reduction in revenues to the Treasury by reason of the amendment made by subsection (a). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to each such Trust Fund had such amendment not been enacted. (c) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2023.