(a)(1) Any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as a married individual filing separately or for taxable years commencing prior to January 1, 2000, who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule: (2) For taxable years commencing on or after January 1, 2000, any person, other than a trust or estate, subject to the tax under this chapter for any taxable year who files under the federal income tax for such taxable year as an unmarried individual shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule: (A) For taxable years commencing on or after January 1, 2000, but prior to January 1, 2001: (B) For taxable years commencing on or after January 1, 2001, but prior to January 1, 2004: (C) For taxable years commencing on or after January 1, 2004, but prior to January 1, 2007: (D) For taxable years commencing on or after January 1, 2007, but prior to January 1, 2008: (E) For taxable years commencing on or after January 1, 2008, but prior to January 1, 2012: (F) For taxable years commencing on or after January 1, 2012, but prior to January 1, 2013: (G) For taxable years commencing on or after January 1, 2013, but prior to January 1, 2014: (H) For taxable years commencing on or after January 1, 2014, but prior to January 1, 2016: (I) For taxable years commencing on or after January 1, 2016: (b) Any person subject to tax under this chapter who files a return under the federal income tax for such taxable year as a head of household, as defined in Section 2(b) of the Internal Revenue Code, shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule: (c) Any husband and wife subject to tax under this chapter for any taxable year who file a return under the federal income tax for such taxable year as married individuals filing joint returns or any person who files a return for such taxable year as a surviving spouse, as defined in Section 2(a) of the Internal Revenue Code, shall be entitled to a credit in determining the amount of tax liability for purposes of this chapter in accordance with the following schedule:
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