Pub. L. 101-508, tit. XI, subtit. A, pt. II, sec. 11116
COORDINATION WITH REFUND PROVISION.
SEC. 11116. COORDINATION WITH REFUND PROVISION. For purposes of section 1324(b)(2) of title 31 of the United States Code, section 32 of the Internal Revenue Code of 1986 (as amended by this Act) shall be considered to be a credit provision of the Internal Revenue Code of 1954 enacted before January 1, 1978.