or (2) after paragraph (1) . (d) Expansion of age range of eligible individuals Section 32(c)(1)(A)(ii)(II) of the Internal Revenue Code of 1986 is amended by striking age 25 but not attained age 65 and inserting age 21 but not attained retirement age (as defined in section 216(l) of the Social Security Act) . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. XVI Child Care Access and Refundability Expansion Act 1601. Credit for dependent care expenses (a) Credit made refundable (1) In general The Internal Revenue Code of 1986 is amended by redesignating section 21 as section 36C and by moving such section after section 36B. (2) Credit not allowed to nonresident aliens Section 36C(a)(1) of the Internal Revenue Code of 1986, as redesignated by this section, is amended by inserting (other than a nonresident alien) after In the case of an individual . (3) Conforming amendments (A) Section 23(f)(1) of such Code is amended by striking section 21(e) and inserting section 36C(e) . (B) Section 35(g)(6) of such Code is amended by striking section 21(e) and inserting section 36C(e) . (C) Section 36C(a)(1) of such Code, as redesignated by this section, is amended by striking this chapter and inserting this subtitle . (D) Section 129(a)(2)(C) of such Code is amended by striking section 21(e) and inserting section 36C(e) . (E) Section 129(b)(2) of such Code is amended by striking section 21(d)(2) and inserting section 36C(d)(2) . (F) Section 129(e)(1) of such Code is amended by striking section 21(b)(2) and inserting section 36C(b)(2) . (G) Section 213(e) of such Code is amended by striking section 21 and inserting section 36C . (H) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . (I) Section 6213(g)(2)(H) of such Code is amended by striking section 21 and inserting section 36C . (J) Section 6213(g)(2)(L) of such Code is amended by striking section 21, 24, 32, or 6428 and inserting section 24, 32, 36C, or 6428 . (K) Paragraph (2)