(b)(2)(A) and (i)(1)".
Subsec. (j)(1)(B)(iii). Pub. L. 117-2, § 9624(b)(2)(B)-(4), added cl. (iii).
Subsec. (n). Pub. L. 117-2, § 9621(a), added subsec. (n).
2018 - Subsec. (b)(2)(B). Pub. L. 115-141, § 101(a)(1), struck out cl. (i) designation and heading and struck out cls. (ii) and (iii) which related to inflation adjustment for taxable years after 2015 and application of rounding provisions in subsec. (j)(2)(A) of this section, respectively.
Subsec. (j)(1). Pub. L. 115-141, § 101(a)(2)(A), substituted "after 2015" for "after 1996" in introductory provisions.
Subsec. (j)(1)(B). Pub. L. 115-141, § 101(a)(2)(B), inserted "by substituting in subparagraph (A)(ii) thereof" after ", determined" in introductory provisions.
Subsec. (j)(1)(B)(i). Pub. L. 115-141, § 101(a)(2)(C), struck out "by substituting" after "(i)(1)," and "in subparagraph (A)(ii) thereof" after " 'calendar year 2016' ".
Subsec. (j)(1)(B)(ii). Pub. L. 115-141, § 101(a)(2)(D), substituted "$5,000 amount in subsection (b)(2)(B), 'calendar year 2008' for 'calendar year 2016' " for "$3,000 amount in subsection (b)(2)(B)(iii), by substituting 'calendar year 2007' for 'calendar year 2016' in subparagraph (A)(ii) of such section 1".
Subsec. (l). Pub. L. 115-141, § 401(b)(4), struck out ", and any payment made to such individual (or such spouse) by an employer under section 3507," after "reason of this section" in concluding provisions.
2017 - Subsecs. (b)(2)(B)(ii)(II), (j)(1)(B)(i), (ii). Pub. L. 115-97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)".
2015 - Subsec. (b)(1). Pub. L. 114-113, § 103(a), amended par. (1) generally. Prior to amendment, par. (1) provided credit and phaseout percentages for eligible individuals with 1, 2 or more, or no qualifying children.
Subsec. (b)(2)(B). Pub. L. 114-113, § 103(b), amended subpar. (B) generally. Prior to amendment, text read as follows: "In the case of a joint return filed by an eligible individual and such individual's spouse, the phaseout amount determined under subparagraph (A) shall be increased by $3,000."
Subsec. (b)(3). Pub. L. 114-113, § 103(c), struck out par. (3) which provided for increased credit percentage for taxpayers with 3 or more qualifying children and reduction of marriage penalty in taxable years beginning after 2008 and before 2018, with adjustment for inflation.
Subsec. (m). Pub. L. 114-113, § 204(a), inserted "on or before the due date for filing the return for the taxable year" before period at end.
2014 - Subsec. (b)(1). Pub. L. 113-295, § 221(a)(3)(A), struck out subpar. (A) designation, heading "In general", and introductory provisions "In the case of taxable years beginning after 1995:" before the table and struck out subpars. (B) and (C) which related to transitional percentages for 1995 and transitional percentages for 1994, respectively, and realigned margins.
Subsec. (b)(2)(B). Pub. L. 113-295, § 221(a)(3)(B), substituted "increased by $3,000." for "increased by -
"(i) $1,000 in the case of taxable years beginning in 2002, 2003, and 2004,
"(ii) $2,000 in the case of taxable years beginning in 2005, 2006, and 2007, and
"(iii) $3,000 in the case of taxable years beginning after 2007."
Subsec. (b)(3)(B)(ii). Pub. L. 113-295, § 206(a), substituted "after 2009" for "in 2010" in introductory provisions.
2013 - Subsec. (b)(3). Pub.