### Question
How is the term applicable credit increase amount defined?


### Answer
The term **applicable credit increase amount** is defined in *26 U.S.C. § 24* as the following:

> the excess (if any) of—


(I) the amount of the credit allowable under this section for the taxable year determined without regard to this paragraph and subsection (b), over


(II) the amount of such credit as so determined and without regard to paragraph (3)

#### Citation:
  - *26 U.S.C. § 24*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

