; (ii) by striking thereof and all that follows through calendar year 2003 . and inserting calendar year 1997 . ; and (iii) by striking under subsections (b)(2) and (c)(2)(A) and inserting under subsection (b)(1) . (d) Effective date The amendments made by this section shall apply with respect to months in taxable years beginning after the date of the enactment of this Act.