(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 subparagraph (L), by striking 24, or 32 and inserting 32, or 36C . (9) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016.