REPEAL OF ROLLOVER OF PUBLICLY TRADED SECURITIES GAIN INTO SPECIALIZED SMALL BUSINESS INVESTMENT COMPANIES.

SEC. 13313. REPEAL OF ROLLOVER OF PUBLICLY TRADED SECURITIES GAIN INTO SPECIALIZED SMALL BUSINESS INVESTMENT COMPANIES.(a) In General.—Part III of subchapter O of chapter 1 is amended by striking section 1044 (and by striking the item relating to such section in the table of sections of such part).(b) Conforming Amendments.—Section 1016(a)(23) is amended—(1) by striking “1044,”, and(2) by striking “1044(d),”.(c) Effective Date.—The amendments made by this section shall apply to sales after December 31, 2017.