; by (ii) an amount equal to the number of eligible individuals that have filed a Federal income tax return for the taxable year ending with or within calendar year 2018. (B) Rounding Any amount determined under subparagraph (A) shall be rounded down to the next whole dollar amount. (f) Tariff Rebate Fund (1) Establishment of Fund There is established in the Treasury a fund to be known as the Tariff Rebate Fund , consisting of such amounts as may be transferred to the fund pursuant to paragraph (2), to remain available until expended. (2) Transfers to Fund The Secretary shall transfer to the Tariff Rebate Fund from the general fund of the Treasury an amount equivalent to the amount of duties collected after December 31, 2016, and imposed pursuant to sections 201 and 301 of the Trade Act of 1974 and section 232 of the Trade Expansion Act of 1962. (3) Availability of funds Amounts in the Tariff Rebate Fund shall be available to the Secretary, without further appropriation, to carry out the Tariff Rebate Program (including any provisions under subsection (e)).