this section. . (b) Allowance of refunds Section 1324(b)(2) of title 31, United States Code, is amended by inserting 38(e) after 36B . (c) Conforming amendment Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 38(e), after 36B, . (d) Credits not subject to sequestration Section 255(d) of the Balanced Budget and Emergency Deficit Control Act of 1985 ( 2 U.S.C. 905(d) ) is amended— (1) by striking Payments and inserting the following: (1) In general Payments , and (2) by adding at the end the following: (2) General business credits Payments made under subsection (e) of section 38 of the Internal Revenue Code of 1986 shall be exempt from reduction under any order issued under this part. . (e) Special rule for refunds (1) In general For purposes of the Internal Revenue Code of 1986, a credit or refund for which an application described in paragraph (2)(A) is filed shall be treated as made under section 6411 of such Code. (2) Tentative Refund (A) Application A taxpayer may file an application for a tentative credit or refund of any amount for which a credit or refund for any taxable year is due by reason of section 38(e) of the Internal Revenue Code of 1986. Such application shall be in such manner and form as the Secretary of the Treasury (or the Secretary’s delegate) may prescribe and shall— (i) be verified in the same manner as an application under section 6411(a) of such Code, (ii) be filed not later than the date that is 120 days after the date of the enactment of this Act, and (iii) set forth— (I) the amount of the credit claimed under section 38(e) of such Code for such taxable year, and (II) the amount of the refund claimed. (B) Allowance of adjustments Within a period of 90 days from the date on which an application is filed under subparagraph (A), the Secretary of the Treasury (or the Secretary’s delegate) shall— (i) review the application, (ii) determine the amount of the overpayment, and (iii) apply, credit, or refund such overpayment, in a manner similar to the manner