; and (B) in subclauses (IV) and (V) (as amended) by striking without regard to subsections (a)(2) and (g) both places it appears and inserting without regard to subsections (a)(2) and (h) . (2) Production placed in service Section 168(k)(2)(H) of such Code is amended by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by adding after clause (ii) the following: (iii) a qualified sound recording production shall be considered to be placed in service at the time of initial release or broadcast. . (g) Conforming amendments (1) The heading for section 181 of such Code is amended to read as follows: Treatment of certain qualified productions . . (2) The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by striking the item relating to section 181 and inserting the following new item: Sec. 181. Treatment of certain qualified productions. . (h) Effective date The amendments made by this section shall apply to productions commencing in taxable years ending after the date of the enactment of this Act.