out this section. . (c) Clerical amendments (1) In general The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Rent paid for principal residence. . (2) Advance payment The table of sections for chapter 77 of such Code is amended by inserting after the item relating to section 7527 the following new item: Sec. 7527A. Advance payment of middle class tax credit. . (d) Effective date The amendments made by this section shall apply with respect to taxable years beginning after December 31, 2018.