of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (d) Conforming amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 36A, after 36, . (2) Section 6213(g)(2) of such Code is amended— (A) in subparagraph (F), by inserting or section 36A after credit)