,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #gbie ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,june #bb1 #bjbj,mr4 ,ru% 7= himself1 ,mr4 ,coh51 ,ms4 ,jackson ,lee1 ,mr4 ,panetta1 ,ms4 ,norton1 ,mr4 ,c>son ( ,indiana1 ,ms4 ,velzquez1 & ,mr4 ,vela7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide an increase 9 ! am\nt ( ! recov]y rebates ) respect to c]ta9 dep5d5ts1 includ+ /ud5ts demon/rat+ significant f9ancial ne$1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,/ud5t ,recov]y ,eligibility = ,l[-,income ,individuals to ,exact ,funds ,act ( #bjbj0 or ! 8,/ud5t ,,relief ,act ( #bjbj4 #b4 ,increase 9 recov]y rebates ) respect to c]ta9 dep5d5ts 7a7 ,9 g5]al ,section #fdbh7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ plus at ! end ( p>agraph 7#a72 7#b7 9 p>agraph 7#b7-- 7,a7 by /rik+ qualify+ *ildr5 7)9 ! mean+ ( section #bd7;c77 & ins]t+ dep5d5ts 7z def9$ 9 section #aeb72 & 7,b7 by /rik+ ! p]iod & ins]t+ :o are n describ$ 9 p>agraph 7#c71 plus2 & 7#c7 by add+ at ! end ! foll[+3 7#c7 an am\nt equal to ! product ( #a1bjj multipli$ by ! numb] ( dep5d5ts 7z def9$ 9 section #aeb7 :o are /ud5ts 7z def9$ 9 section #aeb7;f77#b77 :o ! ,secret>y ( ,education has det]m9$ eligible = a ,f$]al ,pell ,grant "u subp>t #a ( "p ,a ( title ,,iv ( ! ,high] ,education ,act ( #aife 7#bj ,u4,s4,c4 #ajgj;a et seq474 4 7b7 ,con=m+ am5dm5ts ,section #fdbh ( su* ,code is am5d$-- 7#a7 by /rik+ qualify+ *ild ea* place x appe>s & ins]t+ dep5d5t2 & 7#b7 9 subsection 7g7-- 7,a7 9 p>agraph 7#a77;,c71 by /rik+ subsection 7a77#b7 & ins]t+ subsection 7a72 & 7,b7 9 p>agraph 7#b77;,b71 by /rik+ su* *ild & ins]t+ su* dep5d5t4 7c7 ,effective ,date ,! am5dm5ts made by ?is section %all take effect z if includ$ 9 section #bbja ( ! ,,c>es ,act4 #c4 ,application to taxpay]s ) respect to :om advance paym5t has already be5 made ,9 ! case ( any taxpay] ) respect to :om a refund or cr$it 0 made or all[$ be=e ! date ( ! enactm5t ( ?is ,act "u subsection 7f7 ( section #fdbh ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ! ,,c>es ,act71 su* subsection %all be appli$ sep>ately ) respect to ! excess 7if any7 (-- 7#a7 ! advance refund am\nt det]m9$ "u section #fdbh7;a7 ( su* ,code aft] ! application ( ! am5dm5ts made by ?is ,act1 ov] 7#b7 ! am\nt ( su* refund or cr$it s made or all[$4