,i #aafth ,,congress #b;d ,session ,h4 ,r4 #ffha ,,in ,,the ,,house ,,of ,,representatives ,may #a1 #bjbj,mr4 ,kind 7for himself and ,mrs4 ,walorski7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide for dependents to be taken into account in determining the amount of the #bjbj recovery rebates4 #a4 ,dependents taken into account in determining amount of #bjbj recovery rebates 7a7 ,in general ,section #fdbh7;a77#b7 of the ,internal ,revenue ,code of #aihf1 as added by ,public ,law #aaf-acf1 is amended by striking qualifying children 7within the meaning of section #bd7;c77 and inserting dependents 7as defined in section #aeb74 7b7 ,conforming amendments ,section #fdbh7;g7 of such ,code is amended by striking qualifying child each place it appears and inserting dependent4 7c7 ,effective date ,the amendment made by this section shall take effect as if included in section #bbja of division ,a of ,public ,law #aaf-acf4 #b4 ,application to taxpayers with respect to whom advance payment has already been made ,in the case of any taxpayer with respect to whom refund or credit was made or allowed before the date of the enactment of this ,act under section #fdbh7;f77#c7 of the ,internal ,revenue ,code of #aihf 7as added by ,public ,law #aaf-acf71 section #fdbh7;f7 of such ,code shall be applied separately with respect to the excess 7if any7 of-- 7#a7 the advance refund amount determined under section #fdbh7;f77#b7 of such ,code after the application of the amendments made by this subtitle1 over 7#b7 the amount of such refund or credit so made or allowed4