the case of a joint return, an amount equal to 200 percent of the applicable median income for the taxable year, (B) in the case of a head of household (as defined in section 2(b)), 3/4 of the amount determined under subparagraph (A), and (C) in any other case, 1/2 of the amount determined under subparagraph (A). (4) Applicable median income For purposes of this subsection, the term applicable median income means, with respect to any taxable year, an amount equal to the most recent Median Personal Income for the population 15 and over in the United States, as published in the United States Census Bureau's Current Population Survey Tables for Personal Income before the beginning of the calendar year in which such taxable year begins. (d) Eligible individual For purposes of this section, the term eligible individual has the meaning given the term participant by section 2(13) of the Retirement Savings for Americans Act of 2023 . (e) American Worker Retirement Fund For purposes of this section, the American Worker Retirement Fund is the Fund created under section 101(a) of the Retirement Savings for Americans Act of 2023 . (f) Deposit into participant’s account (1) In general Any amount allowed as a credit under subsection (a)— (A) shall not be allowed as a credit against any tax imposed by this subtitle, and (B) shall be treated as an overpayment under section 6401(b). (2) Payment The Secretary shall contribute the amount treated as an overpayment under paragraph (1) to the eligible individual’s account with the American Worker Retirement Fund. (3) Exception from reduction or offset The rules of section 6433(f)(5) shall apply to any payment to which this subsection applies. (g) Advance payment (1) Regulations The Secretary shall prescribe regulations to provide that the payments made under subsection (f) are made as concurrently as is reasonably possible with contributions by a taxpayer to the American Worker Retirement Fund. Such regulations shall provide that, for purposes of such payments, the credit under