(a) In general
Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 (26 U.S.C. 30A note) is amended—
(1) in paragraph (1)—
(A) by striking first 16, and
(B) by striking and before January 1, 2022, and
(2) in paragraph (2)—
(A) by striking first 10, and
(B) by striking and before January 1, 2022.
(b) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2021.