; and , and by inserting after paragraph (38) the following: (39) to the extent provided in section 36C(e), in the case of amounts with respect to which a credit has been allowed under section 36E. . (3) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (d) Clerical amendment 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. Home modification credit for seniors. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2020.