on taxpayer who improperly claimed credit in prior year Rules similar to subsection (k) of section 32 shall apply for purposes of this section. (e) Amount of credit To be determined under tables (1) In general The amount of the credit allowed by this section shall be determined under tables prescribed by the Secretary. (2) Requirements for tables The tables prescribed under paragraph (1) shall reflect the provisions of subsection (a) and shall have income brackets of not greater than $50 each— (A) for earned income between $0 and the amount of earned income at which the credit is phased out under subsection (a)(2), and (B) for adjusted gross income between the dollar amount at which the phaseout begins under subsection (a)(2) and the amount of adjusted gross income at which the credit is phased out under such subsection. (f) Reconciliation of credit and advance payments The amount of the credit allowed under this section for any taxable year shall be reduced (but not below zero) by the aggregate amount of any advance payments of such credit under section 7527A for such taxable year. . (b) Advance payment of middle class tax credit (1) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by inserting after section 7527 the following new section: 7527A. Advance payment of middle class tax credit (a) In general Not later than 6 months after the date of the enactment of the LIFT (Livable Incomes for Families Today) the Middle Class Act , the Secretary shall establish a program for making advance payments of the credit allowed under section 36A on a monthly basis (determined without regard to subsection (f) of such section) to any taxpayer who— (1) the Secretary has determined will be allowed such credit for the taxable year, and (2) has made an election under subsection (c). (b) Amount of advance payment (1) In general For purposes of subsection (a), the amount of the monthly advance payment of the credit provided to a taxpayer during the applicable period shall be equal to the lesser of— (A) an