Services poverty guidelines required by sections 652 and 673(2) of the Omnibus Reconciliation Act of 1981 for a family of one, less (2) the annual level determined by the Department of Health and Human Services poverty guidelines required by sections 652 and 673(2) of the Omnibus Reconciliation Act of 1981 for a family of two. 304. Rebate mechanism (a) General Rule The Social Security Administration shall provide a monthly sales tax rebate to duly registered qualified families in an amount determined in accordance with section 301. (b) Persons Receiving Rebate The payments shall be made to the persons designated by the qualifying family in the annual or revised registration for each qualified family in effect with respect to the month for which payment is being made. Payments may only be made to persons 18 years or older. If more than 1 person is designated in a registration to receive the rebate, then the rebate payment shall be divided evenly between or among those persons designated. (c) When Rebates Mailed Rebates shall be mailed on or before the first business day of the month for which the rebate is being provided. (d) Smartcards and Direct Electronic Deposit Permissible The Social Security Administration may provide rebates in the form of smartcards that carry cash balances in their memory for use in making purchases at retail establishments or by direct electronic deposit. 305. Change in family circumstances (a) General Rule In the absence of the filing of a revised registration in accordance with this chapter, the common residence of the qualified family, marital status and number of persons in a qualified family on the family registration date shall govern determinations required to be made under this chapter for purposes of the following calendar year. (b) No Double Counting In no event shall any person be considered part of more than one qualified family. (c) Revised Registration Permissible A qualified family may file a revised registration for purposes of section 302(d) to reflect a change in