; and (ii) by moving such section, 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. (B) Technical amendments (i) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25B. (ii) The table of sections for subpart C of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Elective deferrals and IRA contributions by certain individuals. . (2) Mandatory deposit into qualified account (A) No reduction of tax Subsection (a) of section 36C , as moved and redesignated by paragraph (1), is amended by striking against the tax imposed by this subtitle . (B) Deposit into qualified account Section 36C , as so moved and redesignated, is amended by adding at the end the following new subsection: (g) Deposit into qualified account (1) In general Any amount allowed as a credit under subsection (a) shall not be allowed as a credit against any tax imposed by this subtitle but instead shall be treated as an overpayment under section 6401(b) and— (A) shall be paid on behalf of the individual taxpayer to a Roth IRA or a designated Roth account (within the meaning of section 402A) under an applicable retirement plan designated by the individual to be invested in a manner designated by the individual, except that in the case of a joint return each spouse shall be entitled to designate an applicable retirement plan and investments with respect to payments attributable to such spouse, or (B) in the case of a taxpayer who does not properly designate an applicable retirement plan in a timely manner or who designates an applicable retirement plan which does not accept such amount in a timely manner, shall be paid or credited on behalf of the individual taxpayer in a manner determined under rules prescribed by the Secretary which provides treatment comparable to the