32) which is taken into account in computing taxable income for the taxable year as exceeds $3,000 and inserting 15.3 percent of the taxpayer's earned income (within the meaning of section 32) which is taken into account in computing taxable income . (c) Conforming amendments (1) Section 24(e) of the Internal Revenue Code of 1986 is amended to read as follows: (e) Taxpayer identification requirement No credit shall be allowed under this section if the identifying number of the taxpayer was issued after the due date for filing the return of tax for the taxable year. . (2) Section 24 of such Code is amended by striking subsection (h). (d) Repeal of certain later enacted provisions (1) Section 24 of the Internal Revenue Code of 1986 is amended by striking subsections (i), (j), and (k). (2) Chapter 77 of such Code is amended by striking section 7527A (and by striking the item relating to section 7527A in the table of sections for such chapter). (3) Section 26(b)(2) of such Code is amended by inserting and at the end of subparagraph (X), by striking , and at the end of subparagraph (Y) and inserting a period, and by striking subparagraph (Z). (4) Section 3402(f)(1)(C) of such Code is amended by striking section 24 (determined after application of subsection (j) thereof) and inserting section 24(a) . (5) Section 6211(b)(4)(A) of such Code is amended— (A) by striking 24 by reason of subsections (d) and (i)(1) thereof and inserting 24(d) , and (B) by striking 6428B, and 7527A and inserting and 6428B . (6) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by striking 6431, or 7527A and inserting or 6431 . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 3. Treatment of unborn children (a) In general Section 24 of the Internal Revenue Code of 1986, as amended by section 2, is amended by adding at the end the following new subsection: (h) Credit allowed with respect to unborn children For purposes of this section— (1) In