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$55,800 in the case of an individual who is a head of household (§ 2(b)), $41,675 in the case of any other individual (other than an estate or trust), and $2,800 in the case of an estate or trust. The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is $517,200 in the case of a joint return or surviving spouse ($258,600 in the case of a married individual filing a separate return), $488,500 in the case of an individual who is the head of a household (§ 2(b)), $459,750 in the case of any other individual (other than an estate or trust), and $13,700 in the case of an estate or trust. .04 Adoption Credit. For taxable years beginning in 2022, under § 23(a)(3) the credit allowed for an adoption of a child with special needs is $14,890. For taxable years beginning in 2022, under § 23(b)(1) the maximum credit allowed for other adoptions is the amount of qualified adoption expenses up to $14,890. The available adoption credit begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $223,410 and is completely phased out for taxpayers with modified adjusted gross income of $263,410 or more. See section 3.19 for the adjusted items relating to adoption assistance programs. .05 Child Tax Credit. For taxable years beginning in 2022, the amount used in § 24(d)(1)(A) to determine the amount of credit under § 24 that may be refundable is $1,500.…. .06 Earned Income Credit. (1) In general. For taxable years beginning in 2022, 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

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$55,800 in the case of an individual who is a head of household (§ 2(b)), $41,675 in the case of any other individual (other than an estate or trust), and $2,800 in the case of an estate or trust. The Maximum 15-percent Rate Amount under § 1(h)(1)(C)(ii)(l) is $517,200 in the case of a joint return or surviving spouse ($258,600 in the case of a married individual filing a separate return), $488,500 in the case of an individual who is the head of a household (§ 2(b)), $459,750 in the case of any other individual (other than an estate or trust), and $13,700 in the case of an estate or trust. .04 Adoption Credit. For taxable years beginning in 2022, under § 23(a)(3) the credit allowed for an adoption of a child with special needs is $14,890. For taxable years beginning in 2022, under § 23(b)(1) the maximum credit allowed for other adoptions is the amount of qualified adoption expenses up to $14,890. The available adoption credit begins to phase out under § 23(b)(2)(A) for taxpayers with modified adjusted gross income in excess of $223,410 and is completely phased out for taxpayers with modified adjusted gross income of $263,410 or more. See section 3.19 for the adjusted items relating to adoption assistance programs. .05 Child Tax Credit. For taxable years beginning in 2022, the amount used in § 24(d)(1)(A) to determine the amount of credit under § 24 that may be refundable is $1,500.…. .06 Earned Income Credit. (1) In general. For taxable years beginning in 2022, 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