; and (II) by redesignating subsection (i) as subsection (d), and by moving such subsection to the location immediately after subsection (c). (C) Partial credit for other dependents nonrefundable Paragraph (1) of subsection (d) of section 36C , as moved and redesignated by subparagraph (B)(ii), is amended by adding at the end the following new subparagraph: (D) Portion of credit nonrefundable The amount of the credit allowed under this paragraph— (i) shall not be treated as a credit allowed under this subpart, and (ii) shall not be taken into account in determining the amount of the credit under this section for purposes of section 7527A. . (D) Clerical amendments (i) The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 24. (ii) The table of sections for subpart C of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 36C. Child tax credit. . (2) Advance payment of credit (A) In general Section 36C , as amended by the preceding provisions of this section, is amended by adding at the end the following new subsection: (i) Reconciliation of credit and advance credit (1) In general The amount of the credit allowed under this section for any taxable year shall be reduced (but not below zero) by the aggregate amount of any advance payments of such credit under section 7527A for such taxable year. (2) Excess advance payments If the aggregate amount of advance payments under section 7527A for the taxable year exceed the amount of the credit allowed under this section for such taxable year (determined without regard to paragraph (1)), the tax imposed by this chapter for such taxable year shall be increased by the amount of such excess. . (B) Advance payment Chapter 77 is amended by inserting after section 7527 the following new section: 7527A. Advance payment of child tax credit (a) In general As soon as practicable and not later than 1 year after the date of the enactment of this section, the Secretary