; and (B) by moving section 36C (as so redesignated) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1. (2) Conforming amendments (A) Section 36C of such Code, as redesignated by subsection (a), is amended by striking subsection (d). (B) The table of sections for subpart A of part IV of subchapter A of chapter 1 of subtitle A of such Code is amended by striking the item relating to section 24. (C) The table of sections for subpart C of part IV of subchapter A of chapter 1 of subtitle A of such Code is amended by inserting after the item relating to section 36B the following: Sec. 36C. Child tax credit. . (D) Subparagraph (B) of section 45R(f)(3) of such Code is amended to read as follows: (B) Special rule Any amounts paid pursuant to an agreement under section 3121(l) (relating to agreements entered into by American employers with respect to foreign affiliates) which are equivalent to the taxes referred to in subparagraph (A) shall be treated as taxes referred to in such subparagraph. . (E) Section 152(f)(6)(B)(ii) of such Code is amended by striking section 24 and inserting section 36C . (F) Paragraph (26) of section 501(c) of such Code is amended in the flush matter at the end by striking section 24(c) and inserting section 36C(c) . (G) Section 6211(b)(4)(A) of such Code is amended— (i) by striking 24(d), ; and (ii) by inserting , 36C after 36B . (H) Section 6213(g)(2) of such Code is amended— (i) in subparagraph (I), by striking section 24(e) and inserting section 36C(e) ; (ii) in subparagraph (L), by striking 24, or 32 and inserting 32, or 36C ; and (iii) in subparagraph (P)— (I) by striking 24(h)(2) and inserting 36C(g)(2) ; (II) by striking 24 and inserting 36C