The term student means an individual who during each of 5 calendar months during the taxable year is a full-time student at an educational organization. (8) Educational organization The term educational organization means an educational organization described in section 170(b)(1)(A)(ii). (9) Identifying information required with respect to service provider No credit shall be allowed under subsection (a) for any amount paid to any person unless— (A) the name, address, and taxpayer identification number of such person are included on the return claiming the credit, or (B) if such person is an organization described in section 501(c)(3) and exempt from tax under section 501(a), the name and address of such person are included on the return claiming the credit. In the case of a failure to provide the information required under the preceding sentence, the preceding sentence shall not apply if it is shown that the taxpayer exercised due diligence in attempting to provide the information so required. (10) Identifying information required with respect to qualifying individuals No credit shall be allowed under this section with respect to any qualifying individual unless the TIN of such individual is included on the return claiming the credit. (g) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section. . (b) Conforming amendments (1) Section 1324(b) of title 31 is amended by inserting 36C, after 36B, . (2) Section 21 of such Code is repealed. (3) Section 45F(C)(1)(A)(iv) of such Code, as added by this Act, is amended by striking section 21(b)(1)(A) and inserting section 36C(b)(1)(A) . (4) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code 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