; and (2) other evaluations of grants and activities carried out under this title. 104. Authorization of appropriations There are authorized to be appropriated to carry out this title such sums as may be necessary. II Poverty reduction tax credits 201. Reform of earned income credit (a) In general Section 32 of the Internal Revenue Code of 1986 is amended— (1) by amending subsection (b) to read as follows: (b) Percentages and amounts For purposes of subsection (a): (1) Percentages The credit percentage and the phaseout percentage shall be determined as follows: In the case of an eligible individual with: The credit percentage is: The phaseout percentage is: No qualifying children 23.15 23.15 1 qualifying child 70    23.85 2 qualifying children 75    24.50 3 or more qualifying children 80    29.70. (2) Amounts (A) In general Subject to subparagraph (B), the earned income amount and the phaseout amount shall be determined as follows: In the case of an eligible individual with: The earned income amount is: The phaseout amount is: No qualifying children $6,612 $16,969 1 qualifying child $8,277 $15,000 2 qualifying children $9,675 $15,000 3 qualifying children $12,220 $15,000. (B) Joint returns (i) In general Except as provided in clause (ii), in the case of a joint return filed by an eligible individual and such individual's spouse, the phaseout amount determined under subparagraph (A) shall be increased by $5,550. (ii) Taxpayers with no qualifying children In the case of a joint return filed by an eligible individual and such individual’s spouse who do not have a qualifying child for the taxable year, the phaseout amount in the third column of the first row of the table in subparagraph (A) shall be increased by $8,000. ; (2) in subclause (II) of subsection (c)(1)(A)(ii), by striking attained age 25 but not attained age 65 and inserting attained age 21 but not attained age 67