; and (ii) by striking and 36B, 168(k)(4) and inserting 36B, and 36C . (E) Section 6213(g)(2) is amended— (i) in subparagraph (I), by striking section 24(e) and inserting section 36C(e) ; (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)