(3) Rounding Solely for purposes of paragraph (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 received 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) shall be reduced by the energy refund amount received in that taxable year. (2) Information The Secretary shall promulgate regulations that instruct States on how to inform adult individuals who receive an energy refund 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 system 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— (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, multiplied by (B) the scale factor applicable to the eligible 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 allowed under this section with