; (v) shall be subject to the rules applicable to individuals not lawfully present set forth in section 1402(e) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(e) ); and (vi) shall be subject to the rules applicable to individuals not lawfully present set forth in section 5000A(d)(3) of the Internal Revenue Code of 1986. . (c) Effective date The amendments made by this section shall take effect on the first day of the first fiscal year beginning after the date of the enactment of this Act. 1202. Expungement and sentencing (a) Definition of conviction Section 101(a)(48) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a)(48) ) is amended to read as follows: (48) (A) The term conviction means, with respect to a noncitizen, a formal judgment of guilt of the noncitizen entered by a court. (B) The following may not be considered a conviction for purposes of this Act: (i) An adjudication or judgment of guilt that has been dismissed, expunged, deferred, annulled, invalidated, withheld, or vacated. (ii) Any adjudication in which the court has issued— (I) a judicial recommendation against removal; (II) an order of probation without entry of judgment