,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #gbie  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bb1 #bjbj,mr4 
,rush 7for himself1 ,mr4 ,cohen1 ,ms4   
,jackson ,lee1 ,mr4 ,panetta1 ,ms4      
,norton1 ,mr4 ,carson of ,indiana1 ,ms4 
,velzquez1 and ,mr4 ,vela7 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 an   
increase in the amount of the recovery  
rebates with respect to certain         
dependents1 including students          
demonstrating significant financial     
need1 and for other purposes4  #a4      
,short title ,this ,act may be cited as 
the ,student ,recovery ,eligibility for 
,low-,income ,individuals to ,exact     
,funds ,act of #bjbj0 or the 8,student  
,,relief ,act of #bjbj4  #b4 ,increase  
in recovery rebates with respect to     
certain dependents  7a7 ,in general     
,section #fdbh7;a7 of the ,internal     
,revenue ,code of #aihf is amended--    

7#a7 by striking plus at the end of     
paragraph 7#a72  7#b7 in paragraph      
7#b7-- 7,a7 by striking qualifying      
children 7within the meaning of section 
#bd7;c77 and inserting dependents 7as   
defined in section #aeb72 and  7,b7 by  
striking the period and inserting who   
are not described in paragraph 7#c71    
plus2 and  7#c7 by adding at the end the
 following3  7#c7 an amount equal to the
 product of #a1bjj multiplied by the    
number of dependents 7as defined in     
section #aeb7 who are students 7as      
defined in section #aeb7;f77#b77 who the
 ,secretary of ,education has determined
 eligible for a ,federal ,pell ,grant   
under subpart #a of part ,a of title    
,,iv of the ,higher ,education ,act of  
#aife 7#bj ,u4,s4,c4 #ajgj;a et seq474  
4  7b7 ,conforming amendments ,section  
#fdbh of such ,code is amended-- 7#a7 by
 striking qualifying child each place it
 appears and inserting dependent2 and   
7#b7 in subsection 7g7-- 7,a7 in        
paragraph 7#a77;,c71 by striking        

subsection 7a77#b7 and inserting        
subsection 7a72 and  7,b7 in paragraph  
7#b77;,b71 by striking such child and   
inserting such dependent4  7c7          
,effective ,date ,the amendments made by
 this section shall take effect as if   
included in section #bbja of the ,,cares
 ,act4  #c4 ,application to taxpayers   
with respect to whom advance payment has
 already been made ,in the case of any  
taxpayer with respect to whom a refund  
or credit was made or allowed before the
 date of the enactment of this ,act     
under subsection 7f7 of section #fdbh of
 the ,internal ,revenue ,code of #aihf  
7as added by the ,,cares ,act71 such    
subsection shall be applied separately  
with respect to the excess 7if any7 of--
 7#a7 the advance refund amount         
determined under section #fdbh7;a7 of   
such ,code after the application of the 
amendments made by this ,act1 over  7#b7
 the amount of such refund or credit so 
made or allowed4