section 1(c)(2)(A) for the calendar year in which the taxable year begins, determined by substituting calendar year 2017 for calendar year 2016 in clause (ii) thereof. (2) Rounding If any amount as adjusted under paragraph (1) is not a multiple of $1,000, such amount shall be rounded to the next lowest multiple of $1,000. (h) Regulations The Secretary may prescribe such regulations or other guidance as may be necessary or appropriate to carry out this section, including regulations providing for a recapture of the credit allowed under this section in cases where there is a refund in a subsequent taxable year of any amount which was taken into account in determining the amount of such credit. . (b) Conforming amendments (1) Section 72(t)(7)(B) is amended by striking section 25A(g)(2) and inserting section 25A(f)(2) . (2) Section 529(c)(3)(B)(v)(I) is amended by striking section 25A(g)(2) and inserting section 25A(f)(2) . (3) Section 529(e)(3)(B)(i) is amended by striking section 25A(b)(3) and inserting section 25A(d) . (4) Section 530(d)(2)(C) is amended— (A) by striking section 25A(g)(2) in clause (i)(I) and inserting section 25A(f)(2) , and (B) by striking Hope and Lifetime Learning credits in the heading and inserting American opportunity tax credit . (5) Section 530(d)(4)(B)(iii) is amended by striking section 25A(g)(2) and inserting section 25A(d)(4)(B) . (6) Section 6050S(e) is amended by striking subsection (g)(2) and inserting subsection (f)(2) . (7) Section 6211(b)(4)(A) is amended by striking subsection (i)(6) and inserting subsection (b) . (8) Section 6213(g)(2)(J) is amended by striking TIN required under section 25A(g)(1) and inserting TIN, and employer identification number, required under section 25A(f)(1) . (9) Section 6213(g)(2)(Q) is amended to read as follows: (Q) an omission of information required by section 25A(f)(8)(B) or an entry on the return claiming the credit determined under section 25A(a) for a taxable year for which the credit is disallowed under section 25A(f)(8)(A). . (10) Section