amended by adding at the end the following: Sec. 9512. Build America Trust Fund. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 3. Energy Refund Program (a) In general The Secretary of the Treasury, in consultation with the Secretary of Health and Human Services, the Commissioner of Social Security, and the Secretary of Agriculture, shall formulate and administer the program provided for in this section, which shall be known as the Energy Refund Program , and under which eligible households are provided an energy refund. (b) Eligibility of households To receive energy refund Each eligible household shall be entitled to receive monthly cash payments under this section in an amount equal to the monthly energy refund amount determined under subsection (d). (c) Eligibility (1) Eligible households A household shall be considered to be an eligible household for purposes of this section if— (A) the aggregate gross income of all taxpayers in the household does not exceed 150 percent of the poverty line