(1) 100 percent credit percentage Paragraph (1) and paragraph (2)(A) of section 32(a) of such Code are each amended by striking the credit percentage of . (2) 20 percent phaseout percentage Section 32(a)(2)(B) of such Code is amended by striking the phaseout percentage and inserting 20 percent . (3) Modification of earned income and phaseout amounts Section 32(b) of such Code is amended to read as follows: (b) Earned income amount