The table contained in subsection (b)(1) shall be applied by substituting 15.3 for 7.65 each place it appears therein. (4) Increase in earned income and phaseout amounts (A) In general The table contained in subsection (b)(2)(A) shall be applied— (i) by substituting $9,720 for $4,220 , and (ii) by substituting $11,490 for $5,280 . (B) Coordination with inflation adjustment Subsection (j) shall not apply to any dollar amount specified in this paragraph. . (b) Information return matching As soon as practicable, the Secretary of the Treasury (or the Secretary’s delegate) shall develop and implement procedures to use information returns under section 6050S (relating to returns relating to higher education tuition and related expenses) to check the status of individuals as full-time students for purposes of section 32(n)(1)(B)(ii) of the Internal Revenue Code of 1986 (as added by this section). (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. 20122. Taxpayer eligible for childless earned income credit in case of qualifying children who fail to meet certain identification requirements (a) In general Section 32(c)(1) of the Internal Revenue Code of 1986 is amended by striking subparagraph (F). (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 20123. Credit allowed in case of certain separated spouses (a) In general Section 32(d) of the Internal Revenue Code of 1986 is amended— (1) by striking Married individuals.— In the case of and inserting the following: Married individuals.— (1) In general In the case of , and (2) by adding at the end the following new paragraph: (2) Determination of marital status For purposes of this section— (A) In general Except as provided in subparagraph (B), marital status shall be determined under section 7703(a). (B) Special rule for separated spouse An individual shall not be treated as married if such individual— (i) is married (as