or a qualified disability insurance beneficiary, and (B) which are attributable to service rendered during the 1-year period beginning on the day after the last day of the 1-year period with respect to such referral or recipient determined under subsection (b)(2). (3) Special rules for agricultural and railway labor If such referral or recipient is an employee to whom subparagraph (A) or (B) of subsection (i)(1) applies, rules similar to the rules of such subparagraphs shall apply except that— (A) such subparagraph (A) shall be applied by substituting $12,500 for $6,000 , and (B) such subparagraph (B) shall be applied by substituting $1041.67 for $500 . . (b) Conforming amendments (1) Section 51 of the Internal Revenue Code of 1986, as amended by subsection (a), is amended— (A) in subsection (c)(1), by striking subsection (h)(2) and inserting subsection (i)(2) , (B) in subsection (e)(3), by striking subsection (h)(1) and inserting subsection (i)(1) , and (C) in subsection (g)(2), by striking subsection (h)(1) and inserting subsection (i)(1) . (2) Section 45A of such Code is amended— (A) in subsection (b)(1)(B), by inserting or (f)(1)(A) after subsection (e)(1)(A) , (B) in subsection (c)(5)(A), by striking section 51(i)(1) and inserting section 51(j)(1) , and (C) in subsection (e)(3), by striking section 51(k) and inserting section 51(l) . (3) Section 45S(h)(2) of such Code is amended by striking section 51(j) and inserting section 51(k) . (4) Section 1396(d)(2)(A) of such Code is amended by striking section 51(i)(1) and inserting section 51(j)(1) . (5) Section 1397(c) of such Code is amended by striking section 51(k) and inserting section 51(l) . (6) Section 3111(e)(3)(B) of such Code is amended by striking subsection (i)(3)(A) and inserting subsection (j)(3)(A) . (c) Effective date The amendments made by this section shall apply to individuals who begin work for the employer after December 31, 2023. 4. Expansion of disabled access credit (a) Eligible access expenditures Subsection (a) of section 44 of the