(35) through (38) as paragraphs (36) through (39), respectively, and by inserting after paragraph (34) the following new paragraph: (35) to the extent provided in section 28(e)(2), . (3) The table of sections for subpart B of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 27 the following new item: Sec. 28. Qualified disaster mitigation expenditures. . (c) Effective date The amendments made by this section shall apply to expenditures paid or incurred after the date of the enactment of this Act, in taxable years ending after such date.