(a) In general.—Section 36B(c)(1) is amended by striking subparagraph (B).
(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
(a) In general.—Section 36B(c)(1) is amended by striking subparagraph (B).
(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.