; (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 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