For purposes of the preceding sentence, the social security account number shall not include a TIN issued by the Internal Revenue Service. (2) Earned income The term earned income has the meaning given such term by section 32(c)(2). . (b) Authority relating to clerical errors Section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (P), by striking the period at the end of subparagraph (Q) and inserting , and , and by adding at the end the following new subparagraph: (R) an omission of the reduction required under section 36A(c) with respect to the credit allowed under section 36A or an omission of the correct social security account number required under section 36A(b)(1)(C). . (c) Conforming amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 36A, after 36, . (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36 the following new item: Sec. 36A. Working America tax credit. . (d) Effective date This section, and the amendments made by this section, shall apply to taxable years beginning after December 31, 2017.