estimated tax imposed by subtitle A, as reduced by the credits allowable under subparts A and C (with the exception of section 36C) of such part IV, with respect to such taxpayer for such taxable year, as determined in such manner as the Secretary deems appropriate. (2) Application of threshold amount limitation The program described in subsection (a) shall make reasonable efforts to apply the limitation of section 36C(b) with respect to payments made under such program. . (d) Conforming amendments (1) The table of sections for subpart A of part IV of subchapter A of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by striking the item relating to section 24. (2) 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. . (3) The table of sections for chapter 77 of such Code is amended by inserting after the item relating to section 7527 the following new item: Sec. 7527A. Advance payment of child tax credit. . (4) 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. . (5) Section 152(f)(6)(B)(ii) of such Code is amended by striking section 24 and inserting section 36C . (6) 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)) who has not attained 17 years of age . (7) Section 6211(b)(4)(A) of such Code is amended— (A) by striking 24(d), , and (B) by inserting 36C, after 36B, . (8) Section 6213(g)(2) of such Code is amended— (A) in subparagraph (I), by striking section 24(e) and inserting section 36C(e) , and (B) in