Pub. L. 115-97, tit. I, subtit. C, pt. VI, subpt. B, sec. 13516
REPEAL OF SPECIAL ESTIMATED TAX PAYMENTS.
SEC. 13516. REPEAL OF SPECIAL ESTIMATED TAX PAYMENTS.(a) In General.—Part III of subchapter L of chapter 1 is amended by striking section 847 (and by striking the item relating to such section in the table of sections for such part).(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017.