(A) Principal residence The term principal residence has the same meaning as when used in section 121. (B) Married Marital status shall be determined under section 7703. (c) Mean fair market rental amount For purposes of this section, with respect to an individual, the mean fair market rental amount for a taxable year is the fair market rent (including the utility allowance) published by the Department of Housing and Urban Development for purposes of the Housing Choice Voucher Program, under the rule published in the Federal Register on November 16, 2016 (81 Fed. Reg. 80567), for the same area and a comparable rental unit as the individual's principal residence. (d) Rent For purposes of this section, rent paid includes any amount paid for utilities of a type taken into account for purposes of determining the utility allowance under section 42(g)(2)(B)(ii). . (b) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36 the following new item: Sec. 36A. Rent costs of eligible individuals. . (c) Conforming amendment Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting , 36A after 36 . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (e) Report Not later than 2 years after the date of the enactment of this Act, the Secretary of the Treasury shall submit to Congress a report on the credit allowed under section 36A of the Internal Revenue Code of 1986 (as added by subsection (a)), including on whether taxpayers are fraudulently claiming such credit. 4. Refund to Rainy Day Savings Program (a) In general Not later than December 31, 2018, the Secretary of the Treasury or the Secretary's delegate (referred to in this section as the Secretary ) shall establish and implement a program (referred to in this section as the Refund to Rainy Day Savings Program ) to allow a