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the amount of qualified adoption expenses up to $14,440. The available adoption credit begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $216,660 and is completely phased out for taxpayers with modified adjusted gross income of $256,660 or more. (See section 3.20 for the adjusted items relating to adoption assistance programs.) .05 Child Tax Credit. For taxable years beginning in 2021, the value used in § 24(d)(1)(A) to determine the amount of credit under § 24 that may be refundable is $1,400. .06 Lifetime Learning Credit. For taxable years beginning in 2021, a taxpayer's modified adjusted gross income in excess of $59,000 ($119,000 for a joint return) is used to determine the reduction under § 25A(d)(2) in the amount of the Lifetime Learning Credit otherwise allowable under § 25A(a)(2). The Lifetime Learning Credit is completely phased out for taxpayers with modified adjusted gross income in excess of $69,000 ($139,000 for a joint return). .07 Earned Income Credit. (1) In general. For taxable years beginning in 2021, the following amounts are used to determine the earned income credit under § 32(b). The "earned income amount" is the amount of earned income at or above which the maximum amount of the earned income credit is allowed. The "threshold phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) above which the maximum amount of the credit begins to phase out. The "completed phaseout amount" is the amount of adjusted gross income (or, if greater, earned income) at or above which no credit is allowed. The threshold phaseout amounts and the completed phaseout