credit), . (d) Clerical amendment The table of sections for subpart D 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 45AA the following new item: Sec. 45BB. Credit for re-enrollment provisions in plans provided by small employers. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.