for such taxable year, (2) with respect to any quarter in which the 3-month average national total unemployment rate is less than 8.5% but greater than or equal to 7.0%— (A) $1,500 ($3,000 in the case of a joint return), plus (B) $1,500 multiplied by the number of dependents of the taxpayer for such taxable year, (3) with respect to any quarter in which the 3-month average national total unemployment rate less than 7.0% but greater than or equal to 5.5%— (A) $1,000 ($2,000 in the case of a joint return), plus (B) $1,000 multiplied by the number of dependents of the taxpayer for such taxable year, (4) with respect to any quarter in which the 3-month average national total unemployment rate is less than 5.5%, $0. (d) Eligible individual For purposes of this section, the term eligible individual means, with respect to the applicable taxable year, any individual other than— (1) any nonresident alien individual, (2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and (3) an estate or trust. (e) Limitation based on modified adjusted gross income The amount of the credit allowed by subsection (a) with respect to an applicable taxable year (determined without regard to this subsection and subsection (g)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s modified adjusted gross income in such taxable year as exceeds— (1) $150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), (2) $112,500 in the case of a head of household (as defined in section 2(b)), and (3) $75,000 in any other case. (f) Definitions and special rules (1) Applicable taxable year For purposes of this section, the term applicable taxable year means the taxable year ending in the calendar year preceding the date on which a credit under subsection (a) is allowed. (2) Modified adjusted gross income For purposes of this section, the term modified