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(a) Allowance of credit In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by chapter 1 of the Internal Revenue Code of 1986 for each taxable year beginning in a designated U.S.–Israel–Iran war energy emergency period an amount equal to the war inflation credit determined under this section. (b) Amount of credit The war inflation credit for any taxable year shall be an amount determined by the Secretary that is reasonably calculated to offset average increases in commuting, grocery, and utility costs incurred by middle-income households as a direct or indirect result of the U.S.–Israel–Iran conflict, taking into account family size and regional cost variations. (c) Eligibility An individual is eligible for the credit under this section if— (1) such individual is a middle-income household for the taxable year; and (2) neither such individual nor such individual’s spouse (in the case of a joint return) is a nonresident alien individual. (d) Refundability; coordination The credit allowed under this section— (1) shall be treated as a refundable credit; and (2) shall be allowed in addition to any other credit allowed under the Internal Revenue Code of 1986, subject to such coordination rules as the Secretary may prescribe to prevent duplication of benefits for the same costs. (e) Automatic phase-out tied to conflict (1) In general The credit under this section shall be reduced ratably and ultimately terminated for taxable years beginning after the first taxable year that begins after both of the following conditions have been met: (A) The president has notified to congress that a ceasefire or other agreement has formally terminated active hostilities in the U.S Israel–Iran conflict. (B) The secretary of energy and the secretary have jointly certified to congress that average national retail prices of gasoline and residential electricity have remained below specified trigger thresholds for not fewer than 180 consecutive days and that such normalization is not materially threatened by ongoing hostilities related to the U.S Israel–Iran conflict. (2) Public notice The Secretary shall publish notice of any phase-out or termination under paragraph (1) in the Federal Register and on an appropriate public website.