; and (2) by inserting after paragraph (34) the following new paragraph: (35) to the extent provided in section 25E(e), in the case of amounts with respect to which a credit has been allowed under section 25E, . (c) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25D the following new item: Sec. 25E. Home Modification Credit for Seniors. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.