,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fdif  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #ad1 #bjbj,mr4 
,ryan 7= himself1 ,mr4 ,khanna1 ,ms4    
,tlaib1 ,mr4 ,soto1 ,mr4 ,engel1 ,ms4   
,lee ( ,cali=nia1 ,ms4 ,jayapal1 ,mrs4  
,watson ,coleman1 ,ms4 ,m5g1 ,mr4       
,espaillat1 ,ms4 ,judy ,*u ( ,cali=nia1 
,mr4 ,blum5au]1 ,ms4 ,de,gette1 ,ms4    
,scanlon1 ,ms4 ,velzquez1 ,mr4 ,mi*ael  
,f4 ,doyle ( ,p5nsylvania1 ,mr4 ,l[5?al1
 ,mr4 ,neguse1 & ,mr4 ,t$ ,lieu (       
,cali=nia7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to provide = !      
issuance ( em]g5cy mon?ly paym5ts to e  
,am]ican ?r\gh\t ! duration ( !         
coronavirus crisis to be provid$ by !   
,dep>tm5t ( ! ,treasury1 9 consultation 
) o!r ,f$]al & ,/ate ag5cies4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,em]g5cy ,money = ! ,p ,act4  #b4       
,em]g5cy paym5ts  7a7 ,g5]al rule  7#a7 
,directive to make paym5ts ,! ,secret>y 
( ! ,treasury %all make a paym5t 9 ea*  

mon? ( ! paym5t p]iod to ea* eligible   
individual4  7#b7 ,beg9n+ date ,paym5ts 
= ! fir/ ( su* mon?s %all be di/ribut$  
)9 #ad days aft] ! date ( ! enactm5t (  
?is ,act4  7#c7 ,paym5t p]iod ,! t]m    
paym5t p]iod means ! #ab-mon? p]iod     
beg9n+ ) ! fir/ mon? 9 :i* ! ,secret>y  
makes a paym5t "u p>agraph 7#a71 unless 
z ( ! end ( ! six? mon? ( su* p]iod !   
employm5t-to-population ratio = p ages  
#af & ov] is great] ?an #fj p]c5t4  7#d7
 ,=m & mann] ( paym5ts ,paym5ts "u      
p>agraph 7#a7 %all be made 9 su* =m &   
mann] z ! ,secret>y %all provide1 except
 t ! ,secret>y %all-- 7,a7 (f] ! option 
( receiv+ paym5ts "u ?is section by     
direct deposit1 *eck1 pre-paid debit    
c>d1 or electronic transf] ( paym5t     
?r\gh an electronic transf] application 
t c be us$ on mobile devices to receive 
paym5ts2 &  7,b7 ensure t paym5ts "u ?is
 section are made to ^? )\t fix$        
addresses4  7b7 ,eligible individual ,= 
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m eligible individual means any    

individual-- 7,a7 :o-- 7i7 is a citiz5  
or resid5t ( ! ,unit$ ,/ates2 or  7ii7  
is describ$ 9 p>agraph 7#d72  7,b7 :o1 z
 ( ,janu>y #a1 #bjbj1 has atta9$ ! age (
 #af2 &  7,c7 ^: adju/$ gross income    
ei!r-- 7i7 does n exce$ ! ?re%old am\nt 
= ! taxable ye> beg9n+ 9 #bjai2 or  7ii7
 w\ld n exce$ ! ?re%old am\nt = ! fir/  
taxable ye> beg9n+ 9 #bjbj1 det]m9$ on !
 basis ( #b consecutive mon?s ( su*     
taxable ye> & annualiz$4  7#b7 ,special 
rule = m>ri$ individuals ,9 ! case ( any
 individual :o fil$ a jo9t return = !   
taxable ye> beg9n+ 9 #bjai1 ! individual
 & ! sp\se ( ! individual %all be treat$
 z "o p]son if ei!r ! individual or !   
sp\se ( ! individual meets ! requirem5ts
 specifi$ 9 subp>agraphs 7,a7 & 7,b7 (  
p>agraph 7#a74  7#c7 ,c]ta9 dep5d5ts ,! 
t]m eligible individual does n include  
any dep5d5t 7z def9$ 9 section #aeb ( ! 
,int]nal ,rev5ue ,code ( #aihf7 :o1 z ( 
,decemb] #ca1 #bjai1 has n atta9$ ! age 
( #af & ) respect to :om a d$uction "u  
section #aea7;c7 ( su* ,code is all[able

 to ano!r individual = ! taxable ye>    
beg9n+ 9 #bjai4  7#d7 ,special rule =   
individuals 9 ! ,unit$ ,/ates cont9u\sly
 s9ce ! decl>ation ( national em]g5cy   
7,a7 ,9 g5]al ,an individual is describ$
 9 ?is p>agraph if ! individual-- 7i7 is
 n a citiz5 or resid5t ( ! ,unit$       
,/ates2 &  7ii7 has be5 physically      
pres5t 9 ! ,unit$ ,/ates cont9u\sly s9ce
 ,janu>y #bg1 #bjbj 7! effective date ( 
! public heal? em]g5cy decl>$ pursuant  
to section #cai ( ! ,public ,heal?      
,s]vice ,act 7#db ,u4,s4,c4 #bdg;d7     
result+ f ! ,,covid-#ai p&emic71 &      
cont9ues to be physically pres5t 9 !    
,unit$ ,/ates ?r\gh\t ! duration ( !    
paym5t p]iod4  7,b7 ,break 9 pres5ce ,= 
purposes ( subp>agraph 7,a77ii71 an     
individual %all be consid]$ to h fail$  
to ma9ta9 cont9u\s physical pres5ce 9 ! 
,unit$ ,/ates if ! individual has dep>t$
 f ! ,unit$ ,/ates = any p]iod exce$+   
#ij days or = any p]iods1 9 ! aggregate1
 exce$+ #ahj days4  7#e7 ,consultation )
 o!r ,f$]al & ,/ate ag5cies ,= purposes 

( id5tify+ & mak+ paym5ts "u ?is section
 to all eligible individuals = :om !    
,secret>y does n h suffici5t tax return 
in=mation to make su* paym5ts1 !        
,secret>y %all consult )-- 7,a7 !       
,secret>y ( ,vet]ans ,affairs & !       
,commission] ( ,social ,security2 &     
7,b7 any ag5cy mak+ paym5ts ( p5sion or 
annuity to individuals = s]vice p]=m$ 9 
! employ ( ! ,unit$ ,/ates or any ,/ate1
 political subdivision ( a ,/ate1 or any
 in/rum5tality !re(1 :i* is n consid]$  
employm5t = purposes ( *apt] #ba ( !    
,int]nal ,rev5ue ,code ( #aihf4  7c7    
,am\nt ( paym5t  7#a7 ,9 g5]al ,! am\nt 
( ea* paym5t "u subsection 7a7 %all be--
 7,a7 except z provid$ 9 subp>agraph    
7,b71 #b1jjj 9 ! case ( an individual   
describ$ 9 subsection 7b77#a72 &  7,b7  
#d1jjj1 made jo9tly1 9 ! case ( two     
individuals fil+ a jo9t return = a      
taxable ye> beg9n+ 9 #bjai4  7#b7       
,additional am\nt = dep5d5ts  7,a7 ,"o  
*ild ,if a d$uction is all[$ = "o or m  
dep5d5ts on ! return = ! taxable ye>    

beg9n+ 9 #bjai1 ! am\nt 9 p>agraph 7#a7 
%all be increas$ by #ejj 9 ! case ( a   
return = :i* "o d$uction is all[$ "u    
section #aea7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf4  7,b7 ,?ree or m *ildr5  
,9 ! case ( d$uctions all[$ = ?ree or m 
dep5d5ts on ! return = ! taxable ye>    
beg9n+ 9 #bjai1 subp>agraph 7,a7 %all be
 appli$ by sub/itut+ #a1ejj = #ejj4     
7#c7 ,phase\t  7,a7 ,9 g5]al ,! am\nt ( 
a paym5t specifi$ 9 p>agraph 7#a7 %all  
be r$uc$ 7b n bel[ z]o7 by #e p]c5tage  
po9ts = ea* #a1jjj 7or fraction !re(7 by
 :i* ! taxpay]'s adju/$ gross income    
exce$s ! ?re%old am\nt4  7,b7 ,?re%old  
am\nt ,= purposes ( subp>agraph 7,a71 ! 
t]m ?re%old am\nt means-- 7i7 #acj1jjj 9
 ! case ( an individual :o fil$ a       
sep>ate return = ! taxable ye> beg9n+ 9 
#bjai2 &  7ii7 #bfj1jjj 9 ! case ( !    
individuals treat$ z "o p]son "u        
subsection 7c77#b7 :o fil$ a jo9t return
 = ! taxable ye> beg9n+ 9 #bjai4  7d7   
,special rules relat+ to available      
in=mation  7#a7 ,use ( return in=mation 

= #bjah returns ,= purposes ( mak+      
det]m9ations "u ?is section ) respect to
 any individual1 if return in=mation (  
su* individual is n available = !       
taxable ye> beg9n+ 9 #bjai1 ! ,secret>y 
%all use return in=mation 7if any7 = !  
taxable ye> #bjah in/ead4  7#b7         
,individuals = :om in=mation n available
 ,9 ! case ( any individual = :om return
 in=mation is n available f ! ,int]nal  
,rev5ue ,s]vice & ! ,secret>y det]m9es t
 suffici5t in=mation is n available f ! 
,social ,security ,adm9i/ration or !    
,dep>tm5t ( ,vet]ans ,affairs1 !        
,secret>y %all provide = an application 
process = individuals to receive paym5ts
 "u ?is section4 ,su* application %all  
be 9 su* =m & fil$ 9 su* mann] z !      
,secret>y may require4 ,= purposes (    
c>ry+ out ?is section1 ! ,secret>y ( !  
,treasury %all "w 9 coop]ation ) !      
,secret>y ( ,vet]ans ,affairs & !       
,commission] ( ,social ,security4  7e7  
,o!r def9itions ,= purposes ( ?is       
section-- 7#a7 ,citiz5 or resid5t ,! t]m

 citiz5 or resid5t ( ! ,unit$ ,/ates    
means a citiz5 or resid5t 7z su* t]ms   
are us$ 9 section #ggja7;a77#cj77;,a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf7 ( !   
,unit$ ,/ates4  7#b7 ,unit$ ,/ates def9$
 ,! t]m ,unit$ ,/ates means ! sev]al    
,/ates1 ! ,di/rict ( ,columbia1 ,am]ican
 ,samoa1 ,guam1 ! ,commonweal? ( !      
,nor!rn ,m>iana ,isl&s1 ,pu]to ,rico1 & 
! ,unit$ ,/ates ,virg9 ,isl&s4  7#c7    
,secret>y ,! t]m ,secret>y means !      
,secret>y ( ! ,treasury or ! ,secret>y's
 delegate4  7#d7 ,o!r t]ms ,except z    
o!rwise provid$ 9 ?is section1 any t]m  
us$ 9 ?is section :i* is us$ 9 !        
,int]nal ,rev5ue ,code ( #aihf %all h ! 
mean+ z us$ 9 ! ,int]nal ,rev5ue ,code (
 #aihf4  7f7 ,special rules ,= purposes 
( ?is section-- 7#a7 ,income exclusion  
,paym5ts "u ?is section %all n be       
includible 9 gross income = purposes ( !
 ,int]nal ,rev5ue ,code ( #aihf4  7#b7  
,exclud$ f gross e/ate ,paym5ts "u ?is  
section %all n be includible 9 ! gross  
e/ate ( any individual = purposes (     

*apt] #aa ( ! ,int]nal ,rev5ue ,code (  
#aihf4  7#c7 ,toll-free hotl9e telephone
 numb] ,! ,secret>y %all provide a #bd  
h\r toll-free hotl9e telephone numb] =  
any individual to apply = paym5ts1 &    
make inquiries reg>d+ ! paym5t          
deliv]ies1 "u ?is section4  7#d7        
,paym5ts disreg>d$ 9 ! adm9i/ration (   
,f$]al programs & f$]ally assi/$        
programs ,not)/&+ any o!r provision (   
law1 any paym5t made to any individual  
"u ?is section %all n be tak5 into      
acc\nt z income or income ma9t5ance1 &  
%all n be tak5 into acc\nt z res\rces = 
a p]iod ( #ab mon?s f receipt1 =        
purposes ( det]m9+ ! eligibility ( su*  
individual 7or any o!r individual7 =    
b5efits or assi/ance 7or ! am\nt or     
ext5t ( b5efits or assi/ance7 "u any    
,f$]al program or "u any ,/ate or local 
program f9anc$ 9 :ole or 9 "p ) ,f$]al  
funds4  7g7 ,regulations or o!r guidance
 ,! ,secret>y %all issue su* regulations
 or o!r guidance z may be necess>y or   
appropriate to c>ry out ?is section1    

includ+ regulations or guidance to--    
7#a7 address *anges 9 m>ital /atus1     
bir?s1 & dea?s2  7#b7 use ! mo/ curr5t  
in=mation available2 &  7#c7 provide =  
prop] adju/m5ts 9 paym5ts1 & recapture (
 paym5ts1 to correct "u & ov] paym5ts4  
7h7 ,appropriations ,!re are h]eby      
appropriat$ f money 9 ! ,treasury n     
o!rwise appropriat$ su* sums z may be   
necess>y to c>ry out ?is section4