; and (2) in subsection (g)— (A) in paragraph (1)(C), by striking subsection (a)(2) and inserting subsection (a) ; and (B) in paragraph (2)(B), by striking such child and inserting such dependent . (c) Effective Date The amendments made by this section shall take effect as if included in section 2201 of the CARES Act. 3. Application to taxpayers with respect to whom advance payment has already been made In the case of any taxpayer with respect to whom a refund or credit was made or allowed before the date of the enactment of this Act under subsection (f) of section 6428 of the Internal Revenue Code of 1986 (as added by the CARES Act), such subsection shall be applied separately with respect to the excess (if any) of— (1) the advance refund amount determined under section 6428(a) of such Code after the application of the amendments made by this Act, over (2) the amount of such refund or credit so made or allowed.