modified adjusted gross income
(2) Limitation based on modified adjusted gross income (A) In general The amount allowable as a credit under subsection (a) (determined without regard to this paragraph) for the taxable year shall be reduced (but not below zero) by the amount which bears the same ratio to the amount which is so allowable as— (i) the excess (if any) of— (I) the taxpayer’s modified adjusted gross income for such taxable year, over (II) $125,000 ($225,000 in the case of a joint return), bears to (ii) $20,000. (B) Modified adjusted gross income For purposes of subparagraph (A), the term “modified adjusted gross income” means the adjusted gross income of the taxpayer for the taxable year increased by any amount excluded from gross income under section 911, 931, or 933.
26 USC § 36(b)(2)
None identified, default scope is assumed to be the parent (subpart C) of this section.