because of the receipt of a credit under this section. . (b) Conforming amendments (1) Section 6211 of the Internal Revenue Code of 1986 is amended by inserting 36C, before 53(e) . (2) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (c) 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. Working families relief. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.