fraud or reckless neglect, no liability under section 3325, 3527, 3528, or 3529 of title 31, United States Code, shall be imposed with respect to payments made under this paragraph. (e) Application No payments shall be made under the program established under subsection (a) with respect to any taxable year beginning after December 31, 2024. . (2) Conforming amendments (A) Section 6211(b)(4)(A) of such Code is amended by striking and 7527A and inserting 7527A, and 7527B . (B) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended— (i) by inserting 36C, after 36B, , and (ii) by striking or 7527A and inserting 7527A, or 7527B . (C) 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 36C the following new item: Sec. 36C. Healthcare worker tax credit. . (D) The table of sections for chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 7527A the following new item: Sec. 7527B. Advance payment of healthcare worker tax credit. . (c) Effective date (1) In general The amendments made by this section shall apply to taxable years beginning after December 31, 2022. (2) Establishment of advance payment program The Secretary of the Treasury (or the Secretary’s delegate) shall establish the program described in section 7527B of the Internal Revenue Code of 1986 as soon as practicable after the date of the enactment of this Act.