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(2) Excessive Investment Income. For taxable years beginning in 2016, the earned income tax credit is not allowed under § 32(i)(1) if the aggregate amount of certain investment income exceeds $3,400. .07 Refundable Credit for Coverage Under a Qualified Health Plan. For taxable years beginning in 2016, the limitation on tax imposed under § 36B(f)(2)(B) for excess advance credit payments is determined using the following table:

If the household income The limitation amount for The limitation amount for (expressed as a percent unmarried individuals all other taxpayers is: of poverty line) is: (other than surviving spouses and heads of household) is: Less than 200% $300

$600 At least 200% but less than 300% $750

$1,500 At least 300% but less than 400% $1,275 $2,550

.08 Rehabilitation Expenditures Treated as Separate New Building. For calendar year 2016, the per low-income unit qualified basis amount under § 42(e)(3)(A)(ii)(II) is $6,700. .09 Low-Income Housing Credit. For calendar year 2016, the amount used under § 42(h)(3)(C)(ii) to calculate the State housing credit ceiling for the low-income housing credit is the greater of (1) $2.35 multiplied by the State population, or (2) $2,690,000. .10 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2016, the dollar amount in effect under § 45R(d)(3)(B) is $25,900. This amount is used under § 45R(c) for limiting the small employer health insurance credit