PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 791 (A) by striking paragraphs (3) and (4); (B) by redesignating paragraph (5) as paragraph (3); and (C) by striking paragraphs (1) and (2) and inserting the following new paragraphs: "(1) IN GENERAL.—In the case of a taxpayer with three or more qualifying children for any taxable year, the aggregate credits allowed under subpart C shall be increased by the lesser of— "(A) the credit which would be allowed under this section without regard to this subsection and the limitation under section 26(a); or "(B) the amount by which the aggregate amount of credits allowed by this subpart (without regard to this subsection) would increase if the limitation imposed by section 26(a) were increased by the excess (if any) of— "(i) the taxpayer's Social Security taxes for the taxable year, over "(ii) the credit allowed under section 32 (determined without regard to subsection (n)) for the taxable year. The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26(a). " (2) REDUCTION OF CREDIT TO TAXPAYER SUBJECT TO ALTER- NATIVE MINIMUM TAX. — The credit determined under this subsection for the taxable year shall be reduced by the excess (if any) of— "(A) the amount of tax imposed by section 55 (relating to alternative minimum tax) with respect to such taxpayer for such taxable year, over "(B) the amount of the reduction under section 32(h) with respect to such taxpayer for such taxable year.". (2) Paragraph (3) of section 24(d) of the 1986 Code (as redesignated by paragraph (1)) is amended by striking "paragraph (3)" and inserting "paragraph (1)". (b) AMENDMENTS RELATED TO SECTION 101(b) OF 1997 ACT. — (1) The subsection (m) of section 32 of the 1986 Code added by section 101(b) of the 1997 Act is amended to read as follows: " (n) SUPPLEMENTAL CHILD CREDIT. — "(1) IN GENERAL.— In the case of a taxpayer with respect to whom a credit is allowed under section 24(a) for the taxable year, the credit otherwise allowable under this section shall be increased by the lesser of— "(A) the excess of— "(i) the credits allowed under subpart A (determined after the application of section 26 and without regard to this subsection), over "(ii) the credits which would be allowed under subpart A after the application of section 26, determined without regard to section 24 and this subsection; or "(B) the excess of—
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