follows in paragraph (2)(A) and inserting determined by substituting 2017 for 2016 in paragraph (3)(A)(ii), , (3) by striking a married individual filing a separate return in paragraph (7)(B) and inserting any unmarried individual other than a surviving spouse or head of household , (4) by striking married individuals filing separately in the heading of subparagraph (B) of paragraph (7) and inserting certain unmarried individuals , and (5) by striking paragraph (8). (g) Special rules for certain children with unearned income Subsection (g) of section 1 of the Internal Revenue Code of 1986 is amended— (1) by striking paragraphs (1), (3), and (5), (2) by redesignating paragraphs (4), (6), and (7) as paragraphs (5), (7), and (8), respectively, (3) by redesignating paragraph (2) as paragraph (6) and by moving such paragraph to the position between paragraphs (5) and (7) (as so redesignated), (4) by inserting before paragraph (5) (as so redesignated) the following new paragraphs: (1) In general In the case of a child to whom this subsection applies for the taxable year, the amount of tax imposed by this section on such child shall be determined as provided in paragraphs (2) and (3). (2) Modifications to applicable rate brackets The income tax table otherwise applicable under this section to the child shall be applied with the following modifications: (A) 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. (B) 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. (C) 37-percent bracket