(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 include the social security number of at least one of the taxpayers on such return. For purposes of the preceding sentence, the social security number shall not include a TIN issued by the Internal Revenue Service. (f) Household income The term household income means, with respect to any eligible taxpayer, an amount equal to the sum of— (1) the adjusted gross income of the taxpayer, plus (2) the aggregate adjusted gross incomes of all other individuals who are taken into account in determining the taxpayer’s family size under subsection (g) and who were required to file a return of the tax imposed by section 1 for the taxable year. (g) Family size (1) In general The family size with respect to any taxpayer shall be equal to the number of individuals for whom the taxpayer is allowed a deduction under section 151 for the taxable year. (2) Identification number requirement The family size determined under paragraph (1) shall not include any individual (including the taxpayer) whose social security account number is not included on the return of tax for the taxable year. (h) Treatment The value of the credit provided under this section shall not be considered income or resources for any purpose under any Federal, State, or local law (including a law relating to an income tax or public assistance program (including health care, cash aid, child care, nutrition programs, and housing assistance)) and no participating State or political subdivision of a State shall decrease any assistance otherwise provided one or more individuals because of the receipt of a credit under this section. . (b) Conforming amendments (1) Section 6211 of the Internal Revenue Code of 1986 is amended by inserting 36C, before 53(e) . (2) Paragraph (2) of section 1324(b) of title 31, United States