Increased credit for certain unmarried individuals with 2 or more qualifying children (1) In general In the case of a qualified individual, the amount of the credit otherwise determined under subsection (a) shall be increased by the amount of the credit determined under this section as such section was in effect for taxable years beginning in 2018 but with the modifications described in paragraph (2). (2) Modifications Solely for purposes of determining the increase under paragraph (1)— (A) Credit percentage The credit percentage shall be equal to— (i) in the case of a qualified individual with 2 qualifying children, 12.5 percent, and (ii) in the case of a qualified individual with 3 or more qualifying children, 18.75 percent. (B) Phaseout percentage The phaseout percentage shall be equal to 5 percent. (C) Application of inflation adjustment Section 32(j) as in effect for taxable years beginning in 2018 shall be applied by taking into account the taxable year for which the increase under paragraph (1) is determined. (3) Qualified individual For purposes of this subsection, the term qualified individual means any individual who— (A) is not married (as determined under section 7703), and (B) has 2 or more qualifying children. (4) Qualifying child For purposes of this subsection, the term qualifying child means a child described in subsection (c)(3)(A)(i) determined without regard to subclause (I) thereof. . (g) Advance payment (1) In general Chapter 77 of such Code is amended by adding at the end the following new section: 7531. Advance payment of earned income credit