; (ii) in subparagraph (L), by striking 24, or 32 and inserting 32, or 36C ; and (iii) in subparagraph (P)— (I) by striking 24(g)(2) and inserting 36C(g)(2) ; and (II) by striking section 24 and inserting section 36C . (F) Section 6402(m) is amended by striking section 24 (by reason of subsection (d) thereof) or 32 and inserting section 32 or 36C . (G) Section 6695(g)(2) is amended by striking 24, 25A(a)(1), or 32 and inserting 25A(a)(1), 32, or 36C . (H) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting , 36C(a) after 36B . (I) Section 1613(a)(11) of the Social Security Act ( 42 U.S.C. 1382b(a)(11) ) is amended by striking section 24 of the Internal Revenue Code of 1986 (relating to child tax credit) by reason of subsection (d) thereof and inserting section 36C of the Internal Revenue Code of 1986 (relating to child tax credit), and any payment made to such individual (or such spouse) under section 7527A of such Code (relating to advance payment of child tax credit) . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 4. Earned income credit expansion for Puerto Rico (a) In general Subsequent to an amendment of the Puerto Rico Internal Revenue Code of 2011 expanding the earned income credit added by Act 257 in a similar manner as the amendments made by section 2 of this Act, the Secretary of the Treasury shall make annual payments to Puerto Rico in the amount determined under subsection (b). Such payments shall be made within a reasonable period of time before the due date for the income tax in Puerto Rico each year, and shall be made only if Puerto Rico provides to the Secretary of the Treasury— (1) an estimate, certified by the Financial Oversight and Management Board for Puerto Rico, of the cost of such expansion in the first year