to any taxpayer for any taxable year shall be reduced (but not below zero) by the aggregate amount of payments made under section 7527B to such taxpayer during such taxable year. Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). (d) Regulations The Secretary shall issue such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section. (e) Termination This section shall not apply to taxable years beginning after December 31, 2024. . (b) Advance payment of credit (1) In general Chapter 77 of such Code is amended by inserting after section 7527A the following new section: 7527B. Advance payment of healthcare worker tax credit (a) In general The Secretary shall establish a program for making semiannual payments to taxpayers which, in the aggregate during any calendar year, equal the annual advance amount determined with respect to such taxpayer for such calendar year. Semiannual payments made to any taxpayer for any calendar year shall be in equal amounts. (b) Annual advance amount For purposes of this section, the term annual advance amount means, with respect to any taxpayer for any calendar year, the amount (if any) which is estimated by the Secretary as being equal to the amount which would be allowed under subpart C of part IV of subchapter A of chapter 1 by reason of section 36C(a) for the taxpayer's taxable year beginning in such calendar year. (c) Notice of payments Not later than January 31 of the calendar year following any calendar year during which the Secretary makes one or more payments to any taxpayer under this section, the Secretary shall provide such taxpayer with a written notice which includes the taxpayer’s taxpayer identity (as defined in section 6103(b)(6)), the aggregate amount of such payments made to such taxpayer during such calendar year, and such other information as the Secretary determines appropriate. (d) Administrative