subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Menstrual hygiene products. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 4. Menstrual hygiene products availability for homeless individuals under emergency food and shelter grant program Subsection (a) of section 316 of the McKinney-Vento Homeless Assistance Act ( 42 U.S.C. 11346(a) ) is amended— (1) in paragraph (5), by striking and at the end