; . (d) Receipts for employees Section 6051(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph: (7) the total amount paid to the employee under section 3507 (relating to advance payment of earned income credit), . (e) Clerical amendment The table of sections for chapter 25 of subtitle C of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 3506 the following new item: Sec. 3507. Advance payment of earned income credit. . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2020.