Minimum tax preference not To apply Section 56(b)(1) is amended by striking subparagraph (B). (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 11027 of Public Law 115–97 . 6. Increase in refundable portion of the child tax credit (a) In general Section 24 of the Internal Revenue Code of 1986 is amended— (1) in subsection (d)(1)(A), by inserting , subsection (h)(4), after this subsection , and (2) in subsection (h), by striking paragraph (5) and redesignating paragraphs (6) and (7) as paragraph (5) and (6), respectively. (b) Conforming amendments Paragraphs (1) and (4)(C) of section 24(h) of the Internal Revenue Code of 1986 are each amended by striking (7) and inserting (6) . (c) Effective date The amendments made by this section shall take effect as if included in the enactment of section 11022 of Public Law 115–97 .