; (B) in subsection (e)(3), by striking subsection (h)(1) and inserting subsection (i)(1) ; and (C) in subsection (g)(2), by striking subsection (h)(1) and inserting subsection (i)(1) . (2) Section 45A of such Code is amended— (A) in subsection (b)(1)(B), by inserting or (f)(1)(A) after subsection (e)(1)(A) ; (B) in subsection (c)(5)(A), by striking section 51(i)(1) and inserting section 51(j)(1) ; and (C) in subsection (e)(3), by striking section 51(k) and inserting section 51(l) . (3) Section 45S(h)(2) of such Code is amended by striking section 51(j) and inserting section 51(k) . (4) Section 1396(d)(2)(A) of such Code is amended by striking section 51(i)(1) and inserting section 51(j)(1) . (5) Section 1397(c) of such Code is amended by striking section 51(k) and inserting section 51(l) . (6) Section 3111(e)(3)(B) of such Code is amended by striking subsection (i)(3)(A) and inserting subsection (j)(3)(A) . (c) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2018. 4. Expansion of disabled access credit (a) Eligible access expenditures Subsection (a) of section 44 of the Internal Revenue Code of 1986 is amended by striking $10,250 and inserting $20,250 . (b) Eligible small business Subsection (b)(1) of section 44 of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A), by striking $1,000,000 and inserting $3,000,000