; (B) in subparagraph (G), by inserting or 36A after section 32 ; (C) by striking subparagraph (K) and inserting the following: (K) an omission of information required by section 32(k)(2) or 36(e) or an entry on the return claiming— (i) the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof, or (ii) the credit under section 36A for a taxable year for which the credit is disallowed under subsection (d) thereof,