$1 for every $1 contributed for $1 for every $3 contributed . (B) Credit refundable The credit allowed under this section shall be treated in the same manner as a credit allowed under subpart C of part IV of subchapter A of chapter 1 of such Code. (2) Eligible individual (A) In general The term eligible individual means, with respect to any taxable year, a taxpayer whose household income for the taxable year does not exceeds 400 percent of an amount equal to the poverty line for a family of the size involved. (B) Married couples must file joint return If the taxpayer is married (within the meaning of section 7703 of such Code) at the close of the taxable year— (i) the taxpayer shall be treated as an eligible individual only if the taxpayer and the taxpayer’s spouse file a joint return for the taxable year, and (ii) paragraph (1) shall be applied separately to each spouse. (3) Family size, household income, modified adjusted gross income, poverty line The terms family size , household income , modified adjusted gross income , and poverty line have the meaning given such terms by section 36B(d) of such Code. (d) Denial of credit to dependents No credit shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins. 4. Alternative waiver for State innovation