Working Americans' Tax Rebate Act of 1999

Working Americans' Tax Rebate Act of 1999 - Amends the Internal Revenue Code to allow individuals a refund of up to five percent of the income tax otherwise payable for taxable year 1999. Treats each individual as having made a payment against his or her income tax for the first taxable year beginning in 1999 in an amount equal to five percent of the amount of such individual's net income tax.

States that the amount treated as paid shall not be less than the lesser of: (1) the amount of the taxpayer's net income tax for such taxpayer's first taxable year beginning in 1999; or (2) $100 ($50 in the case of a married individual filing a separate return). Sets the maximum amount treated as paid at $500 ($250 in the case of a married individual filing a separate return).

Makes estates, trusts, and nonresident alien individuals ineligible for such refund.