amended by inserting 36C, after 36B, . (C) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B, . (b) Information sharing (1) In General The Secretary of Education shall— (A) collect such information as necessary for purposes of determining whether a school is a qualifying school (as defined in section 36C of the Internal Revenue Code of 1986, as added by subsection (a)) and the appropriate amount of tax credit under such section