In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2022 an amount equal to the 2022 gas prices rebate amount determined for such taxable year. (b) 2022 gas prices rebate amount For purposes of this section, the term 2022 gas prices rebate amount means, with respect to any taxpayer for any taxable year, the sum of— (1) $500 ($1,000 in the case of a joint return), plus (2) $500 multiplied by the number of dependents of the taxpayer for such taxable year who had attained the age of 16 as of the close of such taxable year. (c) Eligible individual For purposes of this section, the term eligible individual means any individual other than— (1) any nonresident alien individual, (2) any individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and (3) an estate or trust. (d) Definitions and special rules (1) Dependent defined For purposes of this section, the term dependent has the meaning given such term by section 152. (2) Identification number requirement (A) In general In the case of a return other than a joint return, the $500 amount in subsection (b)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. (B) Joint returns In the case of a joint return, the $1,000 amount in subsection (b)(1) shall be treated as being— (i) $500 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and (ii) zero if the valid identification number of neither spouse is so included. (C) Dependents A dependent shall not be taken into account under subsection (b)(2) unless the valid identification number of such dependent is included on the return of tax for the taxable year. (D) Valid identification number (i) In general For purposes of this paragraph, the term valid identification number