such taxable year had self-employment income been determined without regard to any deduction from gross income for amounts paid for insurance which constitutes medical care for the taxpayer, the taxpayer’s spouse, and any qualifying children (within the meaning of section 152) for whom the taxpayer is allowed a deduction under section 151 for the taxable year, over (ii) the amount of tax imposed with respect to the taxpayer during such taxable year under chapter 21 and for such taxable year under chapter 2. (d) Reconciliation of credit and advance credit (1) In general The amount of the credit allowed under this section for any taxable year (after the application of subsections (b) and (c)) shall be reduced (but not below zero) by the amount of any advance payment of such credit under subsection (e)(1). (2) Excess advance payments (A) In general If the advance payments to a taxpayer under subsection (e)(1) for a taxable year exceed the credit allowed by this section (determined without regard to paragraph (1)), the tax imposed by this chapter for the taxable year shall be increased by the amount of such excess. (B) Limitation on increase In the case of a taxpayer whose household income is less than 400 percent of the poverty line for the size of the family involved for the taxable year, the amount of the increase under subparagraph (A) shall in no event exceed an amount equal to the applicable percentage of the amount of the credit allowed under this section for the taxable year, determined in accordance with the following table (one-half of such amount so determined in the case of a taxpayer whose tax is determined under section 1(c) for the taxable year): If the household income (expressed as a percent of poverty line) is: The applicable percentage is: Less than 200% 30% At least 200% but less than 300% 50% At least 300% but less than 400% 80% (e) Special rules For purpose of this section— (1) Advance payment program (A) In general The Secretary of the Treasury, in consultation with the Secretary of Health and