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. (C) 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. (3) Coordination with capital gains rates For purposes of applying subsection (h)— (A) 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)(12)(A)(iv) for the taxable year, and (B) 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 (h)(12)(B)(iv) for the taxable year. (4) Earned taxable income For purposes of this subsection, the term earned taxable income means, with respect to any child for any taxable year, the taxable income of such child reduced (but not below zero) by the net unearned income of such child. , and (5) by striking paragraph (4)(A)(ii)(I) each place it appears in subparagraphs (A)(ii), (B)(i), and (B)(ii)(II) of paragraph (8) (as so redesignated) and inserting paragraph (5)(A)(ii)(I) . (h) Capital gains brackets Subsection (h) of section 1 of the Internal Revenue Code of 1986 is amended— (1) by striking which would (without regard to this paragraph) be taxed at a rate below 25 percent in paragraph (1)(B)(i) and inserting below the maximum zero rate amount , (2) by striking which would (without regard to this paragraph) be taxed at a rate below 39.6 percent in paragraph (1)(C)(ii)(I) and inserting below the maximum 15-percent rate amount , and (3) by adding at the end the following new paragraph: (12) Maximum amounts defined For