1 is amended by striking subsections (i) and (j). (2) Section 3402(q)(1) is amended by striking third lowest and inserting fourth lowest . (i) Application of section 15 (1) In general Subsection (a) of section 15 is amended by striking If any rate of tax and inserting In the case of a corporation, if any rate of tax . (2) Conforming amendments (A) Section 15 is amended by striking subsections (d) and (f). (B) Section 6013(c) is amended by striking sections 15, 443, and 7851(a)(1)(A) and inserting section 443 . (C) The heading of section 15 is amended by inserting on corporations after Effect of changes . (D) The table of sections for part III of subchapter A of chapter 1 is amended by striking the item relating to section 15 and inserting the following new item: Sec. 15. Effect of changes on corporations. . (j) Effective date (1) In general The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (2) Application of section 15 Section 15 of the Internal Revenue Code of 1986 shall not apply to any change in a rate of tax by reason of— (A) section 1(j) of such Code (as in effect before its repeal by this section), or (B) any amendment made by this Act. B Deduction for qualified business income of pass-Thru entities 111. Deduction for qualified business income (a) In general Section 199A is amended by striking subsection (i). (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 112. Limitation on losses for taxpayers other than corporations (a) In general Section 461 is amended— (1) by amending subsection (l)(1) to read as follows: (1) Limitation In the case of a taxpayer other than a corporation, any excess business loss of the taxpayer for the taxable year shall not be allowed. , and (2) by striking subsection (j) and redesignating subsections (k) and (l) (as amended) as subsections (j) and (k), respectively. (b) Conforming amendments (1) Section 58(a)(2)(A) is