. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 3. Publication of information by Department of Veterans Affairs and Small Business Administration The Administrator of the Small Business Administration and the Secretary of Veterans Affairs shall publicize in mailings and brochures sent to veterans service organizations and veteran advocacy groups information regarding discounted franchise fees under section 45BB of the Internal Revenue Code of 1986 and other information about the program established under amendments made by this Act.