employment during calendar year For purposes of paragraph (1), an employee with respect to whom an eligibility certificate is in effect for the calendar year may elect to receive the earned income advance amount at the same time as wages for any payroll period which begins after the employee has been paid wages by the employer for a period of not less than 6 months during such calendar year. (b) Eligibility certificate (1) In general For purposes of this section, an eligibility certificate is a statement submitted by an employee to the employer which— (A) certifies that the employee is eligible to receive the credit provided by section 32 for the taxable year, (B) certifies that the employee does not have an eligibility certificate in effect for the calendar year with respect to the payment of wages by another employer, and (C) certifies that— (i) an eligibility certificate has not been in effect for the spouse of the employee on any date during the calendar year, or (ii) such a certificate is in effect for the spouse of the employee, and the employee is eligible to receive only 1/2 the earned income advance amount otherwise determined with respect to the employee. (2) Employer not responsible for verification For purposes of this section, an employer shall not— (A) be required to verify any certification made by an employee in the statement described in paragraph (1), or (B) be held liable for any false claims or statements made by an employee in regards to such statement. (c) Earned income advance amount (1) Determination of amount (A) In general Subject to subparagraph (B), the term earned income advance amount means, with respect to any payroll period, the amount of the credit provided under section 32 as determined— (i) on the basis of the wages of the employee from the employer during such calendar year through such payroll period, and (ii) in accordance with tables issued by the Secretary. (B) Limitation For each calendar year, except as provided in subparagraph (C), the earned income advance amount shall