is amended by striking the item relating to section 21. (5) Section 6211(b)(4)(A) of such Code is amended by striking 21 by reason of subsection (g) thereof, . (6) Section 6213(g)(2) of such Code is amended— (A) in subparagraph (H), by striking section 21 and inserting section 36C , and (B) in subparagraph (L)— (i) by striking 21, , and (ii) by inserting 36C, after 32, . (7) The following sections of such Code are each amended by striking section 21(e) and inserting section 36C(e) . (A) Section 23(f)(1). (B) Section 35(g)(6). (C) Section 129(a)(2)(C), as amended by this Act. (8) Section 129 of such Code is further amended— (A) in subsection (b)(2), by striking section 21(d)(2) and inserting section 36C(d)(2) , and (B) in subsection (e)(1), by striking section 21(b)(2) and inserting section 36C(b)(2) . (9) Section 213(e) of such Code is amended by striking section 21 and inserting section 36C . (c) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Expenses for household and dependent care services necessary for gainful employment. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this section.