of chapter 1 of such Code (relating to refundable credits) 
and inserted after section 35. 
(b) TECHNICAL AMENDMENTS.— 
(1) Section 36 of the Internal Revenue Code of 
1986 is redesignated as section 37. 
(2) Section 25A of such Code (as moved by 
subsection (a)) is redesignated as section 36. 
(3) Paragraph (1) of section 36(a) of such Code 
(as redesignated by paragraph (2)) is amended by 
striking ‘‘this chapter’’ and inserting ‘‘this subtitle’’. 
(4) Subparagraph (B) of section 72(t)(7) of 
such 
Code 
is 
amended 
by 
striking 
‘‘section 
25A(g)(2)’’ and inserting ‘‘section 36(g)(2)’’. 
(5) Subparagraph (A) of section 135(d)(2) of 
such Code is amended by striking ‘‘section 25A’’ and 
inserting ‘‘section 36’’. 
(6) Section 221(d) of such Code is amended— 
(A) by striking ‘‘section 25A(g)(2)’’ in 
paragraph 
(2)(B) 
and 
inserting 
‘‘section 
36(g)(2)’’, 
(B) by striking ‘‘section 25A(f)(2)’’ in the 
matter following paragraph (2)(B) and insert-
ing ‘‘section 36(f)(2)’’, and 
(C) by striking ‘‘section 25A(b)(3)’’ in 
paragraph (3) and inserting ‘‘section 36(b)(3)’’. 
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(7) Section 222 of such Code is amended— 
(A) by striking ‘‘section 25A’’ in subpara-
graph (A) of subsection (c)(2) and inserting 
‘‘section 36’’, 
(B) by striking ‘‘section 25A(f)’’ in sub-
section (d)(1) and inserting ‘‘section 36(f)’’, 
and 
(C) by striking ‘‘section 25A(g)(2)’’ in sub-
section (d)(1) and inserting ‘‘section 36(g)(2)’’. 
(8) Section 529 of such Code is amended— 
(A) by striking ‘‘section 25A(g)(2)’’ in sub-
clause (I) of subsection (c)(3)(B)(v) and insert-
ing ‘‘section 36(g)(2)’’, 
(B) by striking ‘‘section 25A’’ in subclause 
(II) of subsection (c)(3)(B)(v) and inserting 
‘‘section 36’’, and 
(C) by striking ‘‘section 25A(b)(3)’’ in 
clause (i) of subsection (e)(3)(B) and inserting 
‘‘section 36(b)(3)’’. 
(9) Section 530 of such Code is amended— 
(A) by striking ‘‘section 25A(g)(2)’’ in sub-
clause (I) of subsection (d)(2)(C)(i) and insert-
ing ‘‘section 36(g)(2)’’, 
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(B) by striking ‘‘section 25A’’ in subclause 
(II) of subsection (d)(2)(C)(i) and inserting 
‘‘section 36’’, and 
(C) by striking ‘‘section 25A(g)(2)’’ in 
clause (iii) of subsection (d)(4)(B) and inserting 
‘‘section 36(g)(2)’’. 
(10) Subsection (e) of section 6050S of such 
Code is amended by striking ‘‘section 25A’’ and in-
serting ‘‘section 36’’. 
(11) Subparagraph (J) of section 6213(g)(2) of 
such 
Code 
is 
amended 
by 
striking 
‘‘section 
25A(g)(1)’’ and inserting ‘‘section 36(g)(1)’’. 
(12) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting be-
fore the period ‘‘or from section 36 of such Code’’. 
(13) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by striking the item 
relating to section 36 and inserting the following: 
‘‘Sec. 36. Hope and Lifetime Learning credits. 
‘‘Sec. 37. Overpayments of tax.’’. 
(14) The table of sections for subpart A of such 
part IV is amended by striking the item relating to 
section 25A. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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