such information and other assistance as the Secretary may reasonably require to administer the credit allowed under section 36C of the Internal Revenue Code of 1986, as added by this section. (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. B My Voice Voucher Pilot Program 111. Establishment of pilot program (a) Establishment The Government by the People Oversight Commission established under section 542 of the Federal Election Campaign Act of 1971 (as added by section 201) (hereafter in this subtitle referred to as the Commission ) shall establish a pilot program under which the Commission shall select 3 eligible States to operate a voucher pilot program which is described in section 112. (b) Eligibility of States A State is eligible to be selected to operate a voucher pilot program under this subtitle if the State submits to the Commission (at such time during the application period and in such form as the Commission may require) an application containing— (1) information and assurances that the State will operate a voucher program which contains the elements described in section 112(a)