; and at the end of paragraph (2)(B) and inserting a period, and (C) by striking paragraph (3). (7) Section 993(c)(2)(C) of such Code is amended by striking section 613 or 613A and inserting section 613 (determined without regard to subsection (d) thereof) . (8) Section 1202(e)(3)(D) of such Code is amended by striking section 613 or 613A and inserting section 613 (determined without regard to subsection (d) thereof) . (9) Section 1367(a)(2) of such Code is amended by inserting and at the end of subparagraph (C), by striking , and at the end of subparagraph (D) and inserting a period, and by striking subparagraph (E). (10) Section 1446(c) of such Code is amended by striking paragraph (2) and by redesignating paragraph (3) as paragraph (2). (c) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2022. 7. Repeal of deduction for tertiary injectants (a) In general Part VI of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 193 (and the table of sections of such subpart is amended by striking the item relating to such section). (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 8. Repeal of exception to passive loss limitations for working interests in oil and gas properties (a) In general Section 469(c)(3) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Termination Subparagraph (A) shall not apply with respect to any taxable year beginning after the date of the enactment of this Act. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022. 9. Deduction for qualified business income not allowed with respect to oil and gas activities (a) In general Section 199A(c)(3)(B) of the Internal Revenue Code of 1986 is amended by redesignating clause (vii) as clause (viii), and by inserting after clause (vi) the following new clause: (vii)