paragraph (5)(B) of the section 48(d) referred to in paragraph (5) of this subsection shall not apply. . (c) Effective date The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. 6. Modifications regarding certain tax-exempt use property (a) In general Section 47(c)(2)(B)(v) is amended by adding at the end the following new subclause: (III) Disqualified lease rules to apply only in case of government entity For purposes of subclause (I), except in the case of a tax-exempt entity described in section 168(h)(2)(A)(i) (determined without regard to the last sentence of section 168(h)(2)(A)), the determination of whether property is tax-exempt use property shall be made under section 168(h) without regard to whether the property is leased in a disqualified lease (as defined in section 168(h)(1)(B)(ii)). . (b) Effective date The amendments made by this section shall apply to leases entered into after the date of the enactment of this Act.