general No credit shall be allowed under this section for any taxable year in the disallowance period. (B) Disallowance period For purposes of subparagraph (A), the disallowance period is— (i) the period of 10 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of credit under this section was due to fraud, and (ii) the period of 2 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of credit under this section was due to reckless or intentional disregard of rules and regulations (but not due to fraud). (2) Taxpayers making improper prior claims In the case of a taxpayer who is denied credit under this section for any taxable year as a result of the deficiency procedures under subchapter B of chapter 63, no credit shall be allowed under this section for any subsequent taxable year unless the taxpayer provides such information as the Secretary may require to demonstrate eligibility for such credit. . (2) Conforming amendments (A) Section 6211(b)(4) of the Internal Revenue Code of 1986 is amended by inserting 25E(f), before 32, . (B) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 25E, after 25A, . (C) The table of sections for subpart A 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 25D the following new item: Sec. 25E. Foster care tax credit. . (b) Application of tax return preparer due diligence penalty Section 6695(g) of the Internal Revenue Code of 1986 is amended by inserting 25E, after 25A(a)(1), . (c) Effective date The amendments made by this section shall apply to calendar months beginning after December 31, 2017, in taxable years beginning after such date. (d) Education The Secretary of Health and Human Services (or the Secretary's delegate), in coordination with the Secretary of the Treasury or such Secretary's delegate, shall identify provisions in the