H.R. 7346 — Introduced in House

I 116th CONGRESS 2d Session H. R. 7346 IN THE HOUSE OF REPRESENTATIVES June 25, 2020Mr. Diaz-Balart introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to provide 2020 recovery rebates to certain individuals, and for other purposes. 1. 2020 recovery rebate for certain individuals (a) In general Section 6428(g) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Special rule for certain spouses (A) In general Paragraph (1)(B) shall not apply in the case where at least 1 spouse satisfies paragraph (1)(A). (B) Recovery rebate amount In the case of individuals filing a joint return with respect to subparagraph (A), the amount of the credit allowed by subsection (a)(1) shall be equal to the sum of $1200. . (b) Effective date The amendment made under this section shall take effect as if included in the enactment of Public Law 116–136.