... (d), by striking ‘ December 31, 202012’’ and inserting ‘ December 31, 2013’’; and 21(2) in subsection (f)(2), by striking ‘ December 22 31, 2012’’ and inserting ‘ December 31, 2013’’. 23(d) ... 4taxable year beginning before January 1, 2006, 5and 6‘‘(2) in the case of a taxable year beginning after 7 December 31, 20 11, such corporation meets the re-8quirements of subsection (e).’’. 9(2) ... ‘ December 31, 2011’’ and inserting 21‘ December 31, 2013’’. 22(b) EFFECTIVEDATE.—The amendment made by this 23section shall apply to payments received or accrued after 24 December 31, 2011....