; (B) in paragraph (8), by adding and at the end; and (C) by inserting after paragraph (8) the following new paragraph: (9) every individual who receives payments during the calendar year in which the taxable year begins under section 3507. . (4) Receipts for employees Section 6051(a) 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), . (5) Clerical amendment The table of sections for chapter 25 of subtitle C is amended by inserting after the item relating to section 3506 the following new item: Sec. 3507. Advance payment of earned income credit. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 3. Permanent expansion and modification of child tax credit (a) Permanence of certain special rules (1) Credit amount Subsection (a) of section 24 is amended by striking $1,000 and inserting $2,000 . (2) Threshold amount Paragraph (2) of section 24(b) is amended— (A) by striking $110,000 in subparagraph (A) and inserting $200,000 ; (B) by striking $75,000 in subparagraph (B) and inserting $150,000 ; and (C) by striking $55,000 in subparagraph (C) and inserting $100,000 . (3) Partial credit allowed for certain other dependents; elimination of maximum amount of refundable credit Subsection (h) of section 24 is amended— (A) by striking paragraphs (1), (2), (3), (5), and (6) and by redesignating paragraphs (4) and (7) as paragraphs (1) and (2), respectively; (B) by striking (after the application of paragraph (2)) in subparagraph (A) of paragraph (1), as so redesignated; (C) by striking paragraph (7) in subparagraph (C) of paragraph (1), as so redesignated, and inserting paragraph (2) ; (D) by inserting for a taxable year beginning after December 31, 2017, and before January 1, 2026, after under this section in paragraph (2), as so redesignated