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131 STAT. 2093 PUBLIC LAW 115–97—DEC. 22, 2017 subparagraph (A) shall be applied by substituting 50 per- cent of the dollar amount otherwise applicable under clause (i) and clause (ii) thereof. For purposes of the preceding sentence, marital status shall be determined under section 7703.’’. (B) Section 55(b)(3) is amended by striking ‘‘paragraph (1)(A)(i)’’ and inserting ‘‘paragraph (1)(A)’’. (C) Section 59(a) is amended— (i) by striking ‘‘subparagraph (A)(i) or (B)(i) of section 55(b)(1) (whichever applies) in lieu of the highest rate of tax specified in section 1 or 11 (whichever applies)’’ in paragraph (1)(C) and inserting ‘‘section 55(b)(1) in lieu of the highest rate of tax specified in section 1’’, and (ii) in paragraph (2), by striking ‘‘means’’ and all that follows and inserting ‘‘means the amount determined under the first sentence of section 55(b)(1)(A).’’. (D) Section 897(a)(2)(A) is amended by striking ‘‘section 55(b)(1)(A)’’ and inserting ‘‘section 55(b)(1)’’. (E) Section 911(f) is amended— (i) in paragraph (1)(B)— (I) by striking ‘‘section 55(b)(1)(A)(ii)’’ and inserting ‘‘section 55(b)(1)(B)’’, and (II) by striking ‘‘section 55(b)(1)(A)(i)’’ and inserting ‘‘section 55(b)(1)(A)’’, and (ii) in paragraph (2)(B), by striking ‘‘section 55(b)(1)(A)(ii)’’ each place it appears and inserting ‘‘section 55(b)(1)(B)’’. (4) Section 55(c)(1) is amended by striking ‘‘, the section 936 credit allowable under section 27(b), and the Puerto Rico economic activity credit under section 30A’’. (5) Section 55(d), as amended by section 11002, is amended— (A) by striking paragraph (2) and redesignating para- graphs (3) and (4) as paragraphs (2) and (3), respectively, (B) in paragraph (2) (as so redesignated), by inserting ‘‘and’’ at the end of subparagraph (B), by striking ‘‘, and’’ at the end of subparagraph (C) and inserting a period, and by striking subparagraph (D), and (C) in paragraph (3) (as so redesignated)— (i) by striking ‘‘(b)(1)(A)(i)’’ in subparagraph (B)(i) and inserting ‘‘(b)(1)(A)’’, and (ii) by striking ‘‘paragraph (3)’’ in subparagraph (B)(iii) and inserting ‘‘paragraph (2)’’. (6) Section 55 is amended by striking subsection (e). (7) Section 56(b)(2) is amended by striking subparagraph (C) and by redesignating subparagraph (D) as subparagraph (C). (8)(A) Section 56 is amended by striking subsections (c) and (g). (B) Section 847 is amended by striking the last sentence of paragraph (9). (C) Section 848 is amended by striking subsection (i). (9) Section 58(a) is amended by striking paragraph (3) and redesignating paragraph (4) as paragraph (3). (10) Section 59 is amended by striking subsections (b) and (f). 26 USC 55. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00041 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS