; by (B) 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 such applicable calendar year. (2) Rounding Any amount determined under paragraph (1) shall be rounded down to the next whole dollar amount. (d) Timing of payment For purposes of subsection (a)(3), the Secretary shall disburse such payment as rapidly as possible following the determination of the applicable amount for the calendar year. (e) Special rebate for tax year 2018 (1) In general Not later than 90 days after the date of enactment of this Act, the Secretary shall— (A) determine the total amount collected pursuant to duties imposed under sections 201 and 301 of the Trade Act of 1974 and section 232 of the Trade Expansion Act of 1962 during calendar years 2017 and 2018; (B) determine the number of eligible individuals that have filed a Federal income tax return for the taxable year ending with or within calendar year 2018; and (C) disburse a payment equal to the applicable amount to each such eligible individual. (2) Eligible individual For purposes of this subsection, the term eligible individual has the same meaning given such term under subsection (b), except that paragraph (1)(B) of such subsection shall be applied— (A) in clause (i) of such paragraph, by substituting $165,000 for $168,400 ; and (B) in clause (ii) of such paragraph, by substituting $82,500 for $84,200 . (3) Applicable amount (A) In general For purposes of this subsection, the applicable amount shall be an amount equal to the quotient obtained by dividing— (i) the amount described in paragraph (1)(A)