with respect to taxpayer shall be the poverty line for a family of the size involved. (B) Family size The family size involved with respect to any taxpayer shall be equal to the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year. (e) Special rules (1) Advance payment program (A) In general The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, shall establish a program— (i) to make advance determinations with respect to the eligibility of individuals for the credit allowed under this section, and (ii) to make monthly advance payments of the credit allowed under this section, at the election of the taxpayer, directly to a high quality child care center providing care for a qualifying child of the taxpayer. (B) Reconciliation of credit and advance payment (i) In general The amount of the credit allowed under this section for any taxable year shall be reduced (but not below zero) by the amount of any advance payment of such credit under subparagraph (A). (ii) Excess advance payments If the advance payments to a taxpayer under subparagraph (A) for a taxable year exceed the credit allowed by this section (determined without regard to subparagraph (A)), the tax imposed by this chapter for the taxable year shall be increased by the amount of such excess. (iii) Limitation on increase (I) In general In the case of a taxpayer whose tax is increased (determined without regard to this clause) for the taxable year under clause (ii) with respect to a qualified child, such increase shall not exceed the applicable dollar amount determined in accordance with the table under subclause (I) in the case of any portion of the credit determined with respect to a qualifying child who has not attained the age of 3 by the end of the taxable year, and in accordance with the table under subclause (II) in the case of any portion of the credit determined with respect to a qualifying