and inserting paragraph (2)(A), , and (C) by adding at the end the following: (iv) the dollar amount contained in paragraph (1)(D), and (v) the dollar amount contained in paragraph (2)(C). . (c) Treatment of unearned income of minor children Section 59 of the Internal Revenue Code of 1986 is amended by striking subsection (j). (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 23. Technical amendment Section 11000 of Public Law 115–97 is amended by redesignating subsection (a) as subsection (b) and by inserting before subsection (b) (as so redesignated) the following new subsection: (a) Short title This title may be cited as the Tax Cuts and Jobs Act . .