To amend the Internal Revenue Code of 1986 to make permanent the Indian employment credit.

In general— Section 45A the Internal Revenue Code of 1986 is amended by striking subsection (f).

Conforming amendment— Section 45A(e)(1) of such Code is amended by inserting “(determined without regard to subsection (c)(4) thereof)” after “section 51”.

Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2017.