and (4) by striking paragraph (7) in subparagraph (C) of paragraph (2), as so redesignated, and inserting paragraph (3) . (j) Regulations Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (l) 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, including regulations or other guidance— (1) for determining whether an individual receives care from a taxpayer for purposes of subsection (c)(1), and (2) to coordinate or modify the application of this section and section 7527A in the case of any taxpayer— (A) whose filing status for a taxable year is different from the status used for determining one or more monthly payments under section 7527A during such taxable year, or (B) whose principal place of abode for any year is different from the principal place of abode used for determining the monthly payment under section 7527A for such year. . (k) Monthly advance payment of credit (1) In general Subsection (a) of section 7527A of the Internal Revenue Code of 1986 is amended by striking for making periodic payments and all that follows and inserting for making monthly payments to taxpayers equal to the monthly advance amount determined with respect to each such taxpayer for months occurring during the taxable year. . (2) Monthly advance amount So much of subsection (b) of section 7527A of such Code as precedes paragraph (4) thereof is amended to read as follows: (b) Monthly advance amount For purposes of this section— (1) In general Except as otherwise provided in this subsection, the term monthly advance amount means, with respect to any taxpayer for any calendar month, the amount (if any) which is estimated by the Secretary as being equal to the portion of the amount which would be treated as allowed under subpart C of part IV of subchapter A of chapter 1 for the taxable year under section 24(d) by reason of such month being a qualifying month