(1) A credit not in excess of two dollars and fifty cents for an individual who is not married and is not the head of a household and is not a surviving spouse;
(2) A credit not in excess of six dollars and fifty cents for husband and wife, provided that if their taxes are separately computed (whether or not on a single form), the credit allowable to each shall be three dollars and twenty-five cents; and
(3) A credit not in excess of six dollars and fifty cents for the head of a household or for a surviving spouse.
(b) Marital or other status.-- A taxpayer's marital or other status under this section shall be the same as his marital or other status for purposes of establishing the applicable federal income tax rates.