transactions for purposes of section 4475 by reason of the application of section 4475(h)(1) to such corporation before the semicolon at the end. (c) Conforming amendment The table of subchapters for chapter 36 of such Code is amended by inserting after the item relating to subchapter B the following new item: Subchapter C. Tax on trading transactions . (d) Effective date The amendments made by this section shall apply to transactions after December 31, 2023.