clude the counterpart local agencies administering 
such programs. 
(7) SUPPLEMENTAL
NUTRITION
ASSISTANCE 
PROGRAM.—The term ‘‘supplemental nutrition as-
sistance program’’ means the supplemental nutrition 
assistance program as defined in section 3 of the 
Food and Nutrition Act of 2008 (7 U.S.C. 2012). 
(8) OTHER TERMS.—Other terms not defined in 
this section shall have the same meaning as such 
terms have in the Supplemental Nutrition Assistance 
Program unless the Secretary of the Treasury finds 
for good cause that application of a particular defi-
nition would be detrimental to the purposes of the 
Energy Refund Program. 
SEC. 4. CONSUMER TAX REBATE. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 36B the fol-
lowing new section: 
‘‘SEC. 36C. WORKING FAMILIES RELIEF. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible taxpayer, there shall be allowed as a credit against 
the tax imposed by this subtitle for the taxable year an 
amount equal to the working families relief amount. 
‘‘(b) LIMITATION BASED ON HOUSEHOLD INCOME.— 
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‘‘(1) IN GENERAL.—The amount allowable as a 
credit under subsection (a) (determined without re-
gard to this subsection) for the taxable year shall be 
reduced (but not below zero) by 0.05 percent for 
every $10 by which the taxpayer’s household income 
for the taxable year exceeds the credit cap amount 
for the calendar year in which such taxable year be-
gins. 
‘‘(2) CREDIT
CAP
AMOUNT.—The credit cap 
mount for any calendar year is the amount which is 
equal to 350 percent of the poverty line (within the 
meaning of section 2110(c)(5) of the Social Security 
Act) for the size of the family involved for such cal-
endar year. 
‘‘(3) ROUNDING.—Solely for purposes of para-
graph (1), if the eligible taxpayer’s adjusted gross 
income or the credit cap amount is not a multiple 
of $10, such amount shall be rounded to the next 
highest multiple of $10. 
‘‘(c) COORDINATION WITH ENERGY REFUND RE-
CEIVED THROUGH STATE HUMAN SERVICE AGENCIES.— 
‘‘(1) IN
GENERAL.—In any taxable year in 
which a taxpayer or the taxpayer’s spouse receives 
an energy refund under section 3 of the America 
Wins Act, the amount described in subsection (a) 
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shall be reduced by the energy refund amount re-
ceived in that taxable year. 
‘‘(2) INFORMATION.—The Secretary shall pro-
mulgate regulations that instruct States on how to 
inform adult individuals who receive an energy re-
fund under section 3 of the America Wins Act the 
refund amount the individuals received and how 
such information shall be provided to the Internal 
Revenue Service. 
‘‘(3) SYSTEM
TO
HANDLE
INQUIRIES.—The 
Secretary shall establish a telephone and online sys-
tem that allows an individual to inquire about the 
refund amount the individual received. 
‘‘(4) 
ADJUSTMENT
OF
ENERGY
REFUND 
AMOUNT.—In the case of an individual who does not 
report the refund amount that was provided under 
section 3 of the America Wins Act or recorded an 
incorrect number of refund amount, the Secretary 
shall adjust the energy refund under such section 
based on the information received from States. Such 
reduction shall only be made if the Secretary has 
made a determination that the information meets a 
sufficient standard for accuracy. 
‘‘(d) WORKING FAMILIES RELIEF AMOUNT.—For 
purposes of this section— 
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‘‘(1) IN GENERAL.—The working families relief 
amount with respect to any eligible taxpayer for any 
taxable year is an amount equal to— 
‘‘(A) the relief amount for the calendar 
year in which such taxable year begins, multi-
plied by 
‘‘(B) the scale factor applicable to the eli-
gible taxpayer’s family size. 
‘‘(2) RELIEF AMOUNT.— 
‘‘(A) IN
GENERAL.—The relief amount 
with respect to any calendar year is the amount 
which will provide that the aggregate credits al-
lowed under this section with respect to all eli-
gible taxpayers for taxable years beginning in 
such calendar year equal the amount which is 
provided in section 9512(c)(4) for such calendar 
year. 
‘‘(B) 
SECRETARIAL
DETERMINATION.— 
The relief amount for each calendar year shall 
be determined by the Secretary based on the ex-
pected revenues from section 9512(c)(4) for 
each such calendar year. 
‘‘(C) 
ADJUSTMENT
OF
RELIEF 
AMOUNTS.—If, after the close of any calendar 
year, the Secretary determines that the amount 
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of the aggregate credits allowed under this sec-
tion with respect to all eligible taxpayers for 
taxable years beginning in such calendar year 
differed significantly from the amount equal to 
the funding provided by section 9512(c)(4) for 
such calendar year, the Secretary may adjust 
the relief amount for the immediately suc-
ceeding calendar year either up or down in 
order to account for such difference. 
‘‘(3) SCALE FACTOR.—The scale factor with re-
spect to any eligible taxpayer for any taxable year 
shall be determined in accordance with the following 
table: 
‘‘If the taxpayer’s family size 
The scale 
for the taxable year is: 
factor is: 
1 .........................................................................................................
1.00
2 .........................................................................................................
1.35
3 .........................................................................................................
1.69
4 .........................................................................................................
2.04
5 or more ...........................................................................................
2.38. 
‘‘(e) ELIGIBLE TAXPAYER.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘eligible taxpayer’ 
means any individual other than— 
‘‘(A) any individual with respect to whom 
a deduction under section 151 is allowable to 
another taxpayer for a taxable year beginning 
in the calendar year in which the individual’s 
taxable year begins, 
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‘‘(B) any nonresident alien individual, or 
‘‘(C) an estate or trust. 
‘‘(2) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.—Such term shall not include any individual 
who— 
‘‘(A) in the case of a return that is not a 
joint return, does not include the social security 
number of the individual, and 
‘‘(B) in the case of joint return, does not 
include the social security number of at least 
one of the taxpayers on such return. 
For purposes of the preceding sentence, the social 
security number shall not include a TIN issued by 
the Internal Revenue Service. 
‘‘(f) HOUSEHOLD INCOME.—The term ‘household in-
come’ means, with respect to any eligible taxpayer, an 
amount equal to the sum of— 
‘‘(1) the adjusted gross income of the taxpayer, 
plus 
‘‘(2) the aggregate adjusted gross incomes of all 
other individuals who are taken into account in de-
termining the taxpayer’s family size under sub-
section (g) and who were required to file a return 
of the tax imposed by section 1 for the taxable year. 
‘‘(g) FAMILY SIZE.— 
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‘‘(1) IN GENERAL.—The family size with re-
spect to any taxpayer shall be equal to the number 
of individuals for whom the taxpayer is allowed a de-
duction under section 151 for the taxable year. 
‘‘(2) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.—The family size determined under para-
graph (1) shall not include any individual (including 
the taxpayer) whose social security account number 
is not included on the return of tax for the taxable 
year. 
‘‘(h) TREATMENT.—The value of the credit provided 
under this section shall not be considered income or re-
sources for any purpose under any Federal, State, or local 
law (including a law relating to an income tax or public 
assistance program (including health care, cash aid, child 
care, nutrition programs, and housing assistance)) and no 
participating State or political subdivision of a State shall 
decrease any assistance otherwise provided one or more 
individuals because of the receipt of a credit under this 
section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211 of the Internal Revenue Code 
of 1986 is amended by inserting ‘‘36C,’’ before 
‘‘53(e)’’. 
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(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B the following 
new item: 
‘‘Sec. 36C. Working families relief.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2019. 
Æ 
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