; (B) in subparagraph (Q), by striking the period at the end and inserting , and ; and (C) by inserting after subparagraph (Q) the following: (R) an omission of information required by subsection (c) of section 36C or an entry on the return claiming the credit under such section for a taxable year for which such credit is disallowed pursuant to section 36C(c)(4). . (4) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.