; phaseout range (A) Joint returns Except as provided in subparagraph (B)— (i) the applicable dollar amount is $65,000, and (ii) the phaseout range is $20,000. (B) Other returns In the case of— (i) a head of a household (as defined in section 2(b)), the applicable dollar amount and the phaseout range shall be ¾ of the amounts applicable under subparagraph (A) (as adjusted under subsection (g)), and (ii) any taxpayer who is not filing a joint return and who is not a head of a household (as so defined), the applicable dollar amount and the phaseout range shall be ½ of the amounts applicable under subparagraph (A) (as so adjusted). (c) Eligible individual For purposes of this section— (1) In general The term eligible individual means any individual if such individual has attained the age of 18 as of the close of the taxable year. (2) Dependents and full-time students not eligible The term eligible individual shall not include— (A) any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, and (B) any individual who is a student (as defined in section 152(f)(2)). (d) Qualified retirement savings contributions For purposes of this section— (1) In general The term qualified retirement savings contributions means, with respect to any taxable year, the sum of— (A) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual, (B) the amount of— (i) any elective deferrals (as defined in section 402(g)(3)) of such individual, and (ii) any elective deferral of compensation by such individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), and (C) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)). Such term shall not include any amount attributable to a payment under