Applicable taxpayer

The term “applicable taxpayer” means, with respect to any taxable year, a taxpayer whose household income for the taxable year equals or exceeds 100 percent but does not exceed 400 percent of an amount equal to the poverty line for a family of the size involved.

[(B) Repealed. Pub. L. 119–21, § 71302(a) , July 4, 2025 , 139 Stat. 322 ]

(C) Married couples must file joint return If the taxpayer is married (within the meaning of section 7703) at the close of the taxable year, the taxpayer shall be treated as an applicable taxpayer only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year.

(D) Denial of credit to dependents No credit shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins.

(E) Temporary rule for 2021 through 2025 In the case of a taxable year beginning after December 31, 2020 , and before January 1, 2026 , subparagraph (A) shall be applied without regard to “but does not exceed 400 percent”.