1324(b)(2) of title 31, United States Code, is amended by inserting 38(c)(6), after 36B, . (d) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec 45S. Student loan repayment program credit. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.