or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (c) Conforming amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 36A, after 36, . (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 36 the following new item: Sec. 36A. Carbon fee offset credit. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 203. Establishment of payments to Social Security beneficiaries and other retired and disabled Americans (a) Authority To make payments The Secretary of the Treasury or the Secretary of the Treasury's delegate (referred to in this section as the Secretary ) shall, during the period between April 1 and May 15 of calendar year 2018 and each year thereafter, disburse a payment to each eligible beneficiary in an amount equal to the amount in effect for taxable years beginning in the preceding calendar year under section 36A(a)(2) of the Internal Revenue Code of 1986. (b) Eligible beneficiary For purposes of this section, the term eligible beneficiary means an individual who, for the month of December of the preceding year, was— (1) entitled to any benefit payment described in subparagraph (B) of section 2201(a)(1) of the American Recovery and Reinvestment Act of 2009