Document ID: chunk:federal_register_of_legislation:C2004A00450:clause:3_3
Version: federal_register_of_legislation:C2004A00450
Segment Type: clause
Provision Reference: sch 3 cl 3
Character Range: 5363–5777

3  After subregulation 150AB(2)
Insert:

 (2A) For this regulation, a taxpayer's rebate amount for the 2000‑2001 year of income or a later year of income is increased:
 (a) by $250 if, for at least one day during that income year, he or she would be treated as not being a member of a couple for the purposes of applying column 2 of item 1 of Table B in point 1064‑B1 of SSA91; or
 (b) by $175 in any other case.