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 respect to all eligible 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 expected 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 section 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 succeeding calendar year either up or down in order to account for such difference. (3) Scale factor The scale factor with respect to any eligible taxpayer for any taxable year shall be determined in accordance with the following table: 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 section— (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 requirement 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