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 amount determined under paragraph (1) with respect to other taxpayers. (3) Limitation based on adjusted gross income The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the eligible individual's adjusted gross income as exceeds— (A) $150,000 in the case of a joint return, (B) $112,500 in the case of a head of household, and (C) $75,000 in any other case. (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 gasoline price rebate 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 gasoline price rebate amount in subsection (b)(1) shall be treated as being— (i) 50 percent of the amount otherwise determined without regard to this paragraph 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) Valid identification number For purposes of this paragraph, the term valid identification number