(ii) $130,000 in the case of an individual who is not married, and (iii) $90,000 in the case of a married individual filing a separate return. (B) Marital status For purposes of this paragraph, marital status shall be determined under section 7703. (3) Applicable amount For purposes of paragraph (1), the term applicable amount means an amount equal to the quotient of— (A) the amount of the credit allowable under subsection (a), as determined without regard to this subsection, divided by (B) an amount equal to the product of— (i) $20, multiplied by (ii) the total number of qualifying children of the taxpayer. (c) Qualifying child (1) In general In this section, the term qualifying child means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained 18 years of age. (2) Exception for certain non-citizens The term qualifying child shall not include any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows resident of the United States . (d) Inflation adjustment (1) In general In the case of any taxable year beginning after 2020, the $3,000 amount in subsection (a)(1) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under paragraph (2) for the calendar year in which the taxable year begins. (2) Cost-of-living adjustment For purposes of paragraph (1), the cost-of-living adjustment for any calendar year is the percentage (if any) by which— (A) the CPI for the preceding calendar year (as determined pursuant to section 1(f)(4)), exceeds (B) the CPI for calendar year 2019. (3) Rounding If any increase determined under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50. (e) Partial non-Refundable credit allowed for certain other dependents (1) In general In the case of a taxable year beginning after December 31, 2019, and before January 1, 2026, the aggregate credits allowed to a taxpayer under