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 
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: 
VerDate Sep 11 2014 
22:03 Nov 03, 2017
Jkt 079200
PO 00000
Frm 00041
Fmt 6652
Sfmt 6201
E:\BILLS\H4209.IH
H4209
sradovich on DSK3GMQ082PROD with BILLS
‘‘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, 
‘‘(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. 
VerDate Sep 11 2014 
22:03 Nov 03, 2017
Jkt 079200
PO 00000
Frm 00042
Fmt 6652
Sfmt 6201
E:\BILLS\H4209.IH
H4209
sradovich on DSK3GMQ082PROD with BILLS
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.— 
‘‘(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. 
VerDate Sep 11 2014 
22:03 Nov 03, 2017
Jkt 079200
PO 00000
Frm 00043
Fmt 6652
Sfmt 6201
E:\BILLS\H4209.IH
H4209
sradovich on DSK3GMQ082PROD with BILLS
‘‘(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)’’. 
(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.’’. 
VerDate Sep 11 2014 
22:03 Nov 03, 2017
Jkt 079200
PO 00000
Frm 00044
Fmt 6652
Sfmt 6211
E:\BILLS\H4209.IH
H4209
sradovich on DSK3GMQ082PROD with BILLS
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
Æ 
VerDate Sep 11 2014 
22:03 Nov 03, 2017
Jkt 079200
PO 00000
Frm 00045
Fmt 6652
Sfmt 6301
E:\BILLS\H4209.IH
H4209
sradovich on DSK3GMQ082PROD with BILLS