prescribe. (d) Return of windfall profit tax The Secretary shall provide for the filing and the time of such filing of the return of the tax imposed under section 5896. (e) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter. . (b) Clerical amendment The table of chapters for subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Chapter 56. Windfall profit on crude oil. . (c) Effective date (1) In general The amendments made by this section shall apply to crude oil removed or entered after December 31, 2021, in calendar quarters ending after such date. (2) Special rule for quarters during 2022 In the case of any calendar quarter ending in calendar year 2022, the tax imposed under section 5896 shall not be due before March 31, 2023. 3. Gasoline price rebates (a) In general Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6434. Gasoline price rebates (a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for each taxable year beginning after December 31, 2021, an amount equal to the sum of the gasoline price rebate amount for calendar quarters beginning in such taxable year. (b) Gasoline price rebate amount For purposes of this section— (1) In general The term gasoline price rebate amount means, with respect to any taxpayer for any calendar quarter beginning in a taxable year, an amount determined by the Secretary not later than 30 days after the end of such calendar quarter taking into account the number of eligible individuals and the amount of revenues in the Protect Consumers from Gas Hikes Fund resulting from the tax imposed by section 5896 for the preceding calendar quarter. (2) Special rule for joint returns In the case of an eligible individual filing a joint return, the gasoline price rebate amount shall be 150 percent of the