of such relative not later than the 60th day after the date of such receipt. . (e) Conforming amendments (1) Section 223(b) of such Code is amended by striking paragraphs (2), (5), (7), and (8) and the last sentence of paragraph (4). (2) Section 223 of such Code is amended by striking subsection (c). (3) Section 223(d)(1)(A)(ii) of such Code is amended by striking exceeds the sum of and all that follows through the period at the end and inserting exceeds the limitation with respect to such beneficiary under paragraphs (1) and (2) of subsection (b). . (4) Section 223(g)(1) of such Code is amended— (A) by striking Each dollar amount in subsections (b)(2) and (c)(2)(A) and inserting In the case of a taxable year beginning after 2021, each dollar amount in paragraphs (1) and (2) of subsection (b)