(1), is not a multiple of $100, such dollar amount shall be rounded to the next lowest multiple of $100. . (e) Credit made refundable Section 21(g) of the Internal Revenue Code of 1986 is amended to read as follows: (g) Credit made refundable for certain individuals If the taxpayer (in the case of a joint return, either spouse) has a principal place of abode in the United States (determined as provided in section 32) for more than one-half of the taxable year, the credit allowed under subsection (a) shall be treated as a credit allowed under subpart C (and not allowed under this subpart). . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.