preceding sentence, any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year. (5) Special rule for certain low-income individuals (A) In general In the case of a taxpayer described in subparagraph (B)— (i) the applicable amount shall not exceed the lesser of— (I) the maximum credit amount, or (II) the applicable percentage of the earned income amount of the taxpayer for the taxable year, and (ii) paragraph (2)(F) shall be applied— (I) by substituting 15 taxable years for 10 taxable years in clause (i) thereof, and (II) by substituting age of 0 for age of 5 each place it appears in clause (ii). (B) Taxpayer described A taxpayer is described in this subparagraph if the increase in credits allowed under subpart C for the taxable year by reason of subsection (d)(1) (determined without regard to paragraph (1)(B)) is less than the amount that would be so determined if subsection (d)(1) were applied without regard to subparagraph (B) thereof. (C) Applicable percentage For purposes of subparagraph (A)— (i) In general The applicable percentage is 25 percent. (ii) Special rule for certain adopted children In the case of a qualifying child who is adopted by the taxpayer and who is over the age of 5 on the date the adoption becomes final, the applicable percentage shall be reduced by 2.5 percentage points for each year by which the age attained by the qualifying child on the date the adoption becomes final is over the age of 5. (6) Special rule for year of birth or adoption (A) In general In the case of a qualifying child who is born or adopted during the taxable year and with respect to whom an election is made under this subsection— (i) subsection (h)(7) shall not apply, and (ii) no credit shall be allowed under this section with respect to such qualifying child unless the taxpayer includes one of the following: (I) In the case of a qualifying child who is adopted, the adoption taxpayer identification