123STA T .45 4 PUBLIC LA W 111 – 5 —FE B.1 7, 2 0 0 9(3)FortheRail roa d Retire m e n t B oard — ( A ) suc hsumsasma yb e necessary f or p ayments to indi v iduals certified by the Railroad Retirement Board as entitled to receive a payment under this section
and (B) $1,40 0,000 to the Railroad Retirement Board ’ s L imitation on Administration for administrative costs incurred in carryin g out this section . (4)(A) For the S ecretary of V eterans Affairs— (i) such sums as may be necessary for the C om - pensation and P ensions account, for payments to individuals certified by the Secretary of Veterans Affairs as entitled to receive a payment under this section; and (ii) $100,000 for the I nformation Systems T ech- nology account and $ 7 ,100,000 for the G eneral O per- ating Ex penses account for administrative costs incurred in carrying out this section. (B) The D epartment of Veterans Affairs Compensation and Pensions account shall hereinafter be available for payments authori z ed under subsection (a)(1)(A) to individuals entitled to a benefit payment described in subsection (a)(1)(B)(iii). SEC.2 2 0 2.S P EC IAL C R E D I TFO R CERTAI NG O V ERN M ENT RETIREES. (a) I N G E NE RAL .—In the case of an eligible individual, there shall be allo w ed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1 986 for the first taxable year beginning in 2 009 an amount e q ual $2 5 0 ($500 in the case of a j oint return where both spouses are eligible individuals). (b) EL IG I B LE IN D I V ID U AL.—For purposes of this section— (1) IN GENERAL.—The term ‘ ‘eligible individual’’ means any individual— (A) who receives during the first taxable year beginning in 2009 any amount as a pension or annuity for service performed in the employ of the U nited States or any State, or any instrumentality thereof, which is not considered employment for purposes of chapter 21 of the Internal Revenue Code of 1986, and (B) who does not receive a payment under section 2201 during such taxable year. (2) IDEN T I F I C ATI O NNU M BER RE Q UIREMENT.—Such term shall not include any individual who does not include on the return of tax for the taxable year— (A) such individual’s social security account number, and (B) in the case of a joint return, the social security account number of one of the taxpayers on such return. For purposes of the preceding sentence, the social security account number shall not include a TI N (as defined in section 7701(a)(41) of the Internal Revenue Code of 1986) issued by the Internal Revenue Service. Any omission of a correct social security account number required under this subparagraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) of such Code to such omission. (c) TREATMENT OF CREDIT.— (1) REFUNDABLE CREDIT.— (A) IN GENERAL.—The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of 26USC 6 4 2 8note.
