Definitions

In this Act: (1) Covered tariffs The term covered tariffs means duties imposed pursuant to Presidential action under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) that were subsequently determined to lack congressional authorization. (2) Eligible return The term eligible return means a Federal individual income tax return filed for the most recent taxable year for which sufficient information is available, including returns filed as— (A) single; (B) married filing jointly; (C) married filing separately; (D) head of household; or (E) qualifying surviving spouse. (3) Qualified child The term qualified child has the meaning given in section 24(c) of the Internal Revenue Code of 1986. (4) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate.