; or (B) if the household has 5 or more members, 1/12 of the arithmetic mean value of the amounts estimated under paragraph (1) for such calendar year for households with 5 or more members, rounded to the nearest whole dollar amount. (3) Phaseout In any case in which the gross income of an eligible household exceeds 150 percent of the poverty line applicable to such household, the refund determined under paragraph (2) shall be reduced ratably (but not below zero) by 2 percentage points for each percentage point that the gross income exceeds 150 percent of such poverty line. (4) Extension of phaseout into middle class (A) Determination Not later than 30 days after the date of the enactment of the Tax Pollution, Not Profits Act , and each November 30 thereafter, the Secretary shall estimate for the next calendar year the amount of revenues to be received in the general fund of the Treasury by reason of subchapter E of chapter 38 (relating to carbon dioxide and other greenhouse gas emissions) and the expenditures during such calendar year to carry out the Tax Pollution, Not Profits Act and the amendments made by such Act. (B) Modified phaseout If such revenues exceed such expenditures, then— (i) for such calendar year the phaseout in paragraph (3) shall be applied by substituting for 2 percentage points the percentage determined by the Secretary to extend the phaseout under paragraph (3) in such a manner as to reduce such excess to zero, and (ii) in the case of households the gross income of which exceeds 200 percent of the poverty line, Secretary may under regulations allow a credit under subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 for the aggregate of the monthly energy refunds. (e) Delivery mechanism (1) Subject to standards and an implementation schedule set by the Secretary, the energy refund shall be provided in monthly installments via— (A) direct deposit into the eligible household’s designated bank account; (B) the State’s electronic benefit transfer system