the limitation under section 26(a), over (B) the taxpayer’s applicable family contribution. The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26(a). (2) Applicable family contribution For purposes of this subsection— (A) In general The taxpayer’s applicable family contribution for a taxable year shall be the sum of the amounts determined under subparagraph (B) with respect to each qualifying child of the taxpayer for which high quality child care expenses are taken into account under this section for the taxable year. (B) Amounts determined The amount with respect to a qualifying child under this subparagraph shall be determined as follows: (i) In the case of a qualifying child who has not attained age 3: If the taxpayer’s adjusted gross income for the taxable year is the following Multiply such adjusted percentage of the poverty line: gross income by: Not more than 133 percent 2 percent More than 133 percent but not more than 150 percent 6 percent More than 150 percent but not more than 200 percent 8 percent More than 200 percent but not more than 250 percent 10 percent More than 250 percent 12 percent. (ii) In the case of a qualifying child who has attained age 3: If the taxpayer’s adjusted  gross income for the  taxable year is the following Multiply such adjusted  percentage of the poverty line: gross income by: Not more than 133 percent 2 percent More than 133 percent but not more than 150 percent 6 percent More than 150 percent but not more than 200 percent 8 percent. (d) Definitions For purposes of this section— (1) Qualifying child The term qualifying child means a dependent of the taxpayer (as defined in section 152(a)(1)) who has not attained age 5. (2) High quality child care expenses (A) In general The term high quality child care expenses means employment-related expenses (as defined in section 21(b)(2)(A)) for services provided by