of such Code) with respect to such employee for such period. (d) Clerical amendment The table of sections for 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. Health insurance tax credit. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2015. 132. Application of portion of unused tax credits by States for indigent health care (a) Computation of unused credits The Secretary, in consultation with the Secretary of the Treasury, shall calculate for each State for each year, beginning with 2017, using the most recent data available — (1) the maximum aggregate amount of credits under section 36C of the Internal Revenue Code of 1986 that would have been allowed for the year for qualified residents of the State for taxable years ending in the year if all eligible qualified residents had qualified for such credits