Definitions

In this Act: (1) Secretary The term Secretary means the Secretary of the Treasury. (2) Middle-income household The term middle-income household means, with respect to a taxable year, a taxpayer whose household income is between $80,000 and $160,000. (3) U.S. Israel–Iran conflict The term U.S.–Israel–Iran conflict means the armed conflict beginning on or about February 2026 in which the United States is materially engaged in hostilities in support of Israel against Iran and associated forces, as identified in public determinations by the President pursuant to the War Powers Resolution. (4) Designated U.S. Israel–Iran war energy emergency period The term designated U.S.–Israel–Iran war energy emergency period means the period— (A) beginning on the date of enactment of this Act; and (B) ending on the earlier of— (i) The date that is 365 days after the effective date of a ceasefire or other agreement formally terminating active hostilities in the U.S Israel–Iran conflict, as certified by the President; or (ii) The date on which the secretary of energy and the secretary jointly certify to congress that energy prices attributable to the U.S Israel–Iran conflict have materially normalized.