SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES.

SEC. 2202. SPECIAL CREDIT FOR CERTAIN GOVERNMENT RETIREES.(a) In General.—In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for the first taxable year beginning in 2009 an amount equal $250 ($500 in the case of a joint return where both spouses are eligible individuals).(b) Eligible Individual.—For purposes of this section—(1) In general.—The term “eligible individual” means any individual—(A) who receives during the first taxable year beginning in 2009 any amount as a pension or annuity for service performed in the employ of the United States or any State, or any instrumentality thereof, which is not considered employment for purposes of chapter 21 of the Internal Revenue Code of 1986, and(B) who does not receive a payment under section 2201 during such taxable year.(2) Identification number requirement.—Such term shall not include any individual who does not include on the return of tax for the taxable year—(A) such individual’s social security account number, and(B) in the case of a joint return, the social security account number of one of the taxpayers on such return.For purposes of the preceding sentence, the social security account number shall not include a TIN (as defined in section 7701(a)(41) of the Internal Revenue Code of 1986) issued by the Internal Revenue Service. Any omission of a correct social security account number required under this subparagraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) of such Code to such omission.(c) Treatment of Credit.—(1) Refundable credit.—(A) In general.—The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of 123 STAT. 455 subchapter A of chapter 1 of the Internal Revenue Code of 1986.(B) Appropriations.—For purposes of section 1324(b)(2) of title 31, United States Code, the credit allowed by subsection (a) shall be treated in the same manner a refund from the credit allowed under section 36A of the Internal Revenue Code of 1986 (as added by this Act).(2) Deficiency rules.—For purposes of section 6211(b)(4)(A) of the Internal Revenue Code of 1986, the credit allowable by subsection (a) shall be treated in the same manner as the credit allowable under section 36A of the Internal Revenue Code of 1986 (as added by this Act).(d) Refunds Disregarded in the Administration of Federal Programs and Federally Assisted Programs.—Any credit or refund allowed or made to any individual by reason of this section shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months, for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.