; and (iii) be accessible to the population served by the program established under this title. . 3. Refundable credit for rent costs of eligible individuals (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36 the following new section: 36A. Rent costs of eligible individuals (a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to the excess of— (1) the lesser of— (A) the mean fair market rental amount with respect to the individual, or (B) the rent paid during the taxable year by the individual (and, if married, the individual's spouse) for the principal residence of the individual, over (2) an amount equal to 30 percent of the adjusted gross income of the taxpayer for the taxable year. (b) Eligible individual For purposes of this section— (1) In general The term eligible individual means any individual if the rent paid during the taxable year by the individual (and, if married, the individual's spouse) for the principal residence of the individual exceeds 30 percent of the adjusted gross income of the taxpayer for the taxable year. (2) Exceptions Such term shall not include any individual if— (A) the individual does not include on the return of tax for the taxable year such individual's taxpayer identification number and, if married, the taxpayer identification number of such individual's spouse, or (B) a deduction under section 151 with respect to such individual is allowable to another taxpayer for the taxable year. (3) Married individuals Such term shall include an individual who is married only if a joint return is filed for the taxable year. (4) Special rules (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