is amended by adding at the end the following new subparagraph: (D) Election not to take credit A taxpayer may elect not to have this paragraph apply with respect to any dependent of the taxpayer to whom a credit would otherwise be allowed by reason of subparagraph (A). In any case in which a taxpayer makes an election under this subparagraph, the credit allowed under this section shall be treated as not allowed with respect to such dependent. . (d) Application of tax return preparer due diligence penalty Section 6695(g) of the Internal Revenue Code of 1986 is amended by striking or 32 and inserting 32, or 36C . (e) Effective date The amendments made by this section shall apply to calendar months beginning after December 31, 2019, in taxable years beginning after such date. (f) Education (1) In general The Secretary of Health and Human Services (or the Secretary's delegate), in coordination with the Secretary of the Treasury or such Secretary's delegate, shall identify provisions in the Internal Revenue Code of 1986 that can be used by or can benefit foster families, and shall increase outreach efforts to provide information and educational materials regarding such provisions to State and Indian tribal foster care agencies and to foster families. (2) Authorization of appropriations There are authorized to be appropriated such sums as necessary for the purposes of carrying out paragraph (1). 3. Study and report on emergency and short-term foster placements (a) Study The Secretary of Health and Human services, in coordination with the Secretary of the Treasury (or the Secretary's delegate), shall conduct a study on— (1) the costs and financial burdens on foster families who experience multiple emergency and short-term foster placements annually