; adjustments and inserting Adjustments . (g) Special rules for certain children with unearned income (1) In general Section 1(g) is amended by striking all that precedes paragraph (2) and inserting the following: (g) Special rules for certain children with unearned income (1) In general In the case of any child to whom this subsection applies— (A) Modifications to applicable rate brackets In determining the amount of tax imposed by this section for the taxable year on such child, the income tax table otherwise applicable under this section to such child shall be applied with the following modifications: (i) 24 -percent bracket The maximum taxable income which is taxed at a rate below 24 percent shall not be more than the sum of— (I) the earned taxable income of such child, plus (II) the minimum taxable income for the 24-percent bracket in the table under subsection (e) (as adjusted under subsection (f)) for the taxable year. (ii) 35 -percent bracket The maximum taxable income which is taxed at a rate below 35 percent shall not be more than the sum of— (I) the earned taxable income of such child, plus (II) the minimum taxable income for the 35-percent bracket in the table under subsection (e) (as adjusted under subsection (f)) for the taxable year. (iii) 37 -percent bracket The maximum taxable income which is taxed at a rate below 37 percent shall not be more than the sum of— (I) the earned taxable income of such child, plus (II) the minimum taxable income for the 37-percent bracket in the table under subsection (e) (as adjusted under subsection (f)) for the taxable year. (B) Coordination with capital gains rates For purposes of applying section 1(h)— (i) the maximum zero rate amount shall not be more than the sum of— (I) the earned taxable income of such child, plus (II) the amount in effect under subsection (h)(13) for the taxable year, and (ii) the maximum 15-percent rate amount shall not be more than the sum of— (I) the earned taxable income of such child, plus (II) the amount in effect under subsection