The amount of any claim made pursuant to this chapter by a claimant from a household consisting solely of one person is determined as follows:
(1) If the claimant's income is ten thousand five hundred sixty-six dollars or less, a sum of two hundred fifty-eight dollars;
(2) If the claimant's income is ten thousand five hundred sixty-seven dollars and not more than sixteen thousand five hundred sixty-six dollars, a sum of forty-six dollars plus three and four-tenths percent of the difference between sixteen thousand five hundred sixty-six dollars and the income of the claimant; and
(3) If the claimant's income is more than sixteen thousand five hundred sixty-six dollars, no refund.