of section 937(a)). (4) Treatment of payments The payments made under this subsection shall be treated in the same manner for purposes of section 1324(b)(2) of title 31, United States Code, as refunds due from the credit allowed under this section. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. E Dependent care assistance 20141. Refundability and enhancement of child and dependent care tax credit (a) In general Section 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Special rules for 2020 In the case of any taxable year beginning after December 31, 2019, and before January 1, 2021— (1) Credit made refundable In the case of an individual other than a nonresident alien, the credit allowed under subsection (a) shall be treated as a credit allowed under subpart C (and not allowed under this subpart). (2) Increase in applicable percentage Subsection (a)(2) shall be applied— (A) by substituting 50 percent for 35 percent , and (B) by substituting $120,000 for $15,000 . (3) Increase in dollar limit on amount creditable Subsection (c) shall be applied— (A) by substituting $6,000 for $3,000 in paragraph (1) thereof, and (B) by substituting twice the amount in effect under paragraph (1) for $6,000 in paragraph (2) thereof. . (b) Conforming amendment Section 1324(b)(2) of title 31, United States Code, is amended by inserting 21 (by reason of subsection (g) thereof), before 25A . (c) Coordination with possession tax systems Section 21(g)(1) of the Internal Revenue Code of 1986 (as added by this section) shall not apply to any person— (1) to whom a credit is allowed against taxes imposed by a possession with a mirror code tax system by reason of the application of section 21 of such Code in such possession for such taxable year, or (2) to whom a credit would be allowed against taxes imposed by a possession which does not have a mirror code tax system if the provisions of section 21 of such Code