(b)(2) of such section. C Child tax credit 121. Child tax credit improvements for 2020 (a) In general Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Special rule for refundable credit In the case of any taxable year beginning in 2020, subsection (h)(5) shall not apply and the increase determined under the first sentence of subsection (d)(1) shall be the amount determined under subsection (d)(1)(A) (determined without regard to subsection (h)(4)). . (b) Advance payment of credit (1) In general Chapter 77 of such Code 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 after the date of the enactment of this Act, the Secretary shall establish a program for making advance payments of the credit allowed under subsection (a) of section 24 on a monthly basis (determined without regard to subsection (i)(2)) of such section), or as frequently as the Secretary determines to be administratively feasible, to taxpayers determined to be eligible for advance payment of such credit. (b) Limitation (1) In general The Secretary may make payments under subsection (a) only to the extent that the total amount of such payments made to any taxpayer during the taxable year does not exceed an amount equal to the excess, if any, of— (A) subject to paragraph (2), the amount determined under subsection (a) of section 24 with respect to such taxpayer (determined without regard to subsection (i)(2)) of such section) for such taxable year, over (B) the estimated tax imposed by subtitle A, as reduced by the credits allowable under subparts A and C (other than section 24) of such part IV, with respect to such taxpayer for such taxable year, as determined in such manner as the Secretary deems appropriate. (2) Application of threshold amount limitation The program described in subsection (a) shall make reasonable efforts to apply the limitation of section 24(b) with respect to