(a) In general.—Section 23(d)(3) is amended—

(1) in subparagraph (A), by inserting “or Indian tribal government” after “a State”, and

(2) in subparagraph (B), by inserting “or Indian tribal government” after “such State”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024.

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