section 21 and inserting section 36C . (I) Section 6213(g)(2)(L) of such Code is amended by striking section 21, 24, or 32 and inserting section 24, 32, or 36C . (J) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B, . (K) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following: Sec. 36C. Expenses for household and dependent care services necessary for gainful employment. . (L) The table of sections for subpart A of such part IV is amended by striking the item relating to section 21. (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.