1986 is amended by redesignating clause (vii) as clause (viii) and by inserting after clause (vi) the following new clause: (vii) Any item of income, gain, deduction, or loss taken into account under section 199B(b)(1). . (3) Conforming amendments (A) (i) Section 74(d)(2)(B) of the Internal Revenue Code of 1986 is amended by inserting 199B, after 137, . (ii) Section 86(b)(2)(A) of such Code is amended by inserting 199B, after 137, . (iii) Section 135(c)(4)(A) of such Code is amended by inserting 199B, after 137, . (iv) Section 137(b)(3)(A) of such Code is amended by inserting 199B, before 221, . (v) Section 219(g)(3)(A)(ii) of such Code is amended by inserting 199B, after 137, . (vi) Section 221(b)(2)(C)(i) of such Code is amended by inserting 199B, before 911, . (vii) Section 246(b)(1) of such Code is amended by inserting 199B, after 199A, . (viii) Section 469(i)(3)(E)(iii) of such Code is amended by inserting 199B, before 219, . (B) Section 170(b)(2)(D) of such Code, as amended by subsection (b), is amended by striking the period at the end of clause (vi) and inserting , and and by adding at the end the following new clause: (vii) section 199B. . (C) Section 172(d) of such Code, as amended by subsection (b), is amended by adding at the end the following new paragraph: (12) The deduction under section 199B shall not be allowed. . (4) Clerical amendment The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 199B. Textile reuse and recycling activity income. . (5) Effective date The amendments made by this subsection shall apply to taxable years beginning after the date of the enactment of this Act. 235. Treatment of fibers, fabrics, and yarns not available in commercial quantities in Americas partner countries (a) Modifications to commercial availability request procedures (1) Regulations on approval of commercial availability requests Not later than 180 days after the date of the enactment of this Act, the Committee for the