taxpayer, any credit allowable under this section for a taxable year may be carried back (in its entirety) to the preceding taxable year and treated as a credit allowed under this subpart for such year. (e) Restrictions No credit shall be allowed to an individual under subsection (a) with respect to a qualified travel expense if— (1) the individual receives a refund or reimbursement from any person for the expense, (2) a deduction is allowed under section 162 with respect to the expense, (3) a deduction under section 151 with respect to individual is allowable to another taxpayer for such taxable year, or (4) the individual does not attach sufficient evidence of the expense, as prescribed by the Secretary, to the return of tax for such taxable year. (f) Termination This section shall not apply to any qualified travel expenses paid or incurred after December 31, 2023. . (b) Clerical amendment 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 36 the following new item: Sec. 36A. Credit for travel expenditures. . (c) Conforming amendment Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36A after 36 . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred after December 31, 2020.