percentage is— The final premium percentage is— Up to 138 percent 1.5 1.5 138 percent up to 150 percent 2.5 3.5 150 percentup to 200 percent 3.5 5.8 200 percent up to 250 percent 5.8 7.55 250 percent up to 300 percent 7.55 9.0 300 percent up to 400 percent 9.0 9.0 400 percent up to 600 percent 9.0 13.0 600 percent and up 13.0 13.0. . (c) Limitation on recapture Clause (i) of section 36B(f)(2)(B) of the Internal Revenue Code of 1986 is amended— (1) by striking In the case of a taxpayer and all that follows through the amount of the increase and inserting The amount of the increase