,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gifj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #g1 #bjbj ,ms4 
,dean 7= h]self & ,mr4 ,c>twright7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide direct paym5ts 
to individuals 9 response to !          
coronavirus p&emic1 & = o!r purposes4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,paym5ts = ! ,p ,act4  #b4 ,additional
 recov]y rebates to individuals  7a7 ,9 
g5]al ,sub*apt] ,b ( *apt] #fe ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #fdbh ! foll[+   
new section3  #fdbh;,a4 ,additional     
recov]y rebates to individuals  7a7 ,9  
g5]al ,on ea* applicable date1 ea*      
eligible individual %all be all[$ a     
cr$it aga9/ ! tax impos$ by subtitle ,a 
= ! applicable taxable ye> 9 an am\nt   
equal to ! additional rebate am\nt      
det]m9$ = ea* qu>t] 9 su* taxable ye>4  
7b7 ,applicable date ,= purposes ( ?is  

section1 ! t]m applicable date means !  
fir/ day ( ! mon? aft] ! date ( !       
enactm5t ( ?is section & on ! fir/ day (
 e ?ird mon? !reaft]--  7#a7 dur+ !     
p]iod-- 7,a7 beg9n+ on ! date ( !       
enactm5t ( ?is section1 &  7,b7 end+ 9 !
 mon? beg9n+ aft] any qu>t] = :i* !     
#c-mon? av]age national total           
unemploym5t rate is less ?an #e4e p]c5t 
& has decreas$ = ! la/ two mon?s1 or    
7#b7 dur+ any subsequ5t p]iod--  7,a7   
beg9n+ 9 ! mon? beg9n+ aft] any qu>t] = 
:i* ! #c-mon? av]age national total     
unemploym5t rate is great] ?an #e4e     
p]c5t1 &  7,b7 end+ 9 ! mon? beg9n+ aft]
 any qu>t] = :i* ! #c-mon? av]age       
national total unemploym5t rate is less 
?an #e4e p]c5t & has decreas$ = ! la/   
two mon?s4  7c7 ,additional rebate am\nt
 ,= purposes ( ?is section1 ! t]m       
additional rebate am\nt means1 ) respect
 to any taxpay]-- 7#a7 ) respect to a   
qu>t] 9 :i* ! #c-mon? av]age national   
total unemploym5t rate is #h4e or       
high]--  7,a7 #b1jjj 7#d1jjj 9 ! case ( 

a jo9t return71 plus  7,b7 #b1jjj       
multipli$ by ! numb] ( dep5d5ts ( !     
taxpay] = su* taxable ye>1  7#b7 )      
respect to any qu>t] 9 :i* ! #c-mon?    
av]age national total unemploym5t rate  
is less ?an #h4e b great] ?an or equal  
to #g4j-- 7,a7 #a1ejj 7#c1jjj 9 ! case (
 a jo9t return71 plus  7,b7 #a1ejj      
multipli$ by ! numb] ( dep5d5ts ( !     
taxpay] = su* taxable ye>1  7#c7 )      
respect to any qu>t] 9 :i* ! #c-mon?    
av]age national total unemploym5t rate  
less ?an #g4j b great] ?an or equal to  
#e4e--  7,a7 #a1jjj 7#b1jjj 9 ! case ( a
 jo9t return71 plus  7,b7 #a1jjj        
multipli$ by ! numb] ( dep5d5ts ( !     
taxpay] = su* taxable ye>1  7#d7 )      
respect to any qu>t] 9 :i* ! #c-mon?    
av]age national total unemploym5t rate  
is less ?an #e4e1 #j4  7d7 ,eligible    
individual ,= purposes ( ?is section1 ! 
t]m eligible individual means1 ) respect
 to ! applicable taxable ye>1 any       
individual o!r ?an--  7#a7 any          
nonresid5t ali5 individual1  7#b7 any   

individual ) respect to :om a d$uction  
"u section #aea is all[able to ano!r    
taxpay] = a taxable ye> beg9n+ 9 !      
cal5d> ye> 9 :i* ! individual's taxable 
ye> beg9s1 &  7#c7 an e/ate or tru/4    
7e7 ,limitation bas$ on modifi$ adju/$  
gross income ,! am\nt ( ! cr$it all[$ by
 subsection 7a7 ) respect to an         
applicable taxable ye> 7det]m9$ )\t     
reg>d to ?is subsection & subsection    
7g77 %all be r$uc$ 7b n bel[ z]o7 by #e 
p]c5t ( s mu* ( ! taxpay]'s modifi$     
adju/$ gross income 9 su* taxable ye> z 
exce$s--  7#a7 #aej1jjj 9 ! case ( a    
jo9t return or a surviv+ sp\se 7z def9$ 
9 section #b7;a771  7#b7 #aab1ejj 9 !   
case ( a head ( h\sehold 7z def9$ 9     
section #b7;b771 &  7#c7 #ge1jjj 9 any  
o!r case4  7f7 ,def9itions & special    
rules  7#a7 ,applicable taxable ye> ,=  
purposes ( ?is section1 ! t]m applicable
 taxable ye> means ! taxable ye> end+ 9 
! cal5d> ye> prec$+ ! date on :i* a     
cr$it "u subsection 7a7 is all[$4  7#b7 
,modifi$ adju/$ gross income ,= purposes

 ( ?is section1 ! t]m modifi$ adju/$    
gross income means adju/$ gross income  
det]m9$ )\t reg>d to sections #iaa1     
#ica1 & #icc4  7#c7 ,national total     
unemploym5t rate ,= purposes ( ?is      
section1 ! t]m national total           
unemploym5t rate means ! rate det]m9$ 9 
! mo/ rec5tly available unemploym5t data
 release publi%$ by ! ,bureau ( ,labor  
,/ati/ics ( ! ,dep>tm5t ( ,labor4  7#d7 
,dep5d5t def9$ ,= purposes ( ?is        
section1 ! t]m dep5d5t has ! mean+ giv5 
su* t]m 9 section #aeb4  7#e7 ,cr$it    
treat$ z refundable ,! cr$it all[$ by   
subsection 7a7 %all be treat$ z all[$ by
 subp>t ,c ( "p ,,iv ( sub*apt] ,a (    
*apt] #a4  7#f7 ,id5tification numb]    
requirem5t  7,a7 ,9 g5]al ,! cr$it am\nt
 det]m9$ "u subsection 7c7 %all be      
treat$ z be+ z]o unless ! taxpay]       
includes ! ,,t9 7z def9$ 9 section      
#ggja7;a77#da77 ( ! taxpay] on ! return 
( tax = ! taxable ye>4  7,b7 ,jo9t      
returns ,9 ! case ( a jo9t return1 !    
cr$it am\nt det]m9$ "u subsection 7c7   

%all be treat$ z be+--  7i7 z]o if !    
,,t9 ( nei!r sp\se is includ$ on !      
return ( tax = ! taxable ye>1 &  7ii7 ! 
am\nt calculat$ = a s+le fil]1 if ! ,,t9
 ( only "o sp\se is s includ$4  7,c7    
,dep5d5ts ,a dep5d5t %all n be tak5 into
 acc\nt "u subsection 7a77#b7 unless !  
,,t9 ( su* dep5d5t is includ$ on !      
return ( tax = ! taxable ye>4  7,d7     
,special rule = memb]s ( ! arm$ =ces    
,p>agraph 7#a7 %all n apply to a jo9t   
return :]e at lea/ #a sp\se 0 a memb] ( 
! ,arm$ ,=ces ( ! ,unit$ ,/ates at any  
"t dur+ ! applicable taxable ye>4  7,e7 
,coord9ation ) c]ta9 advance paym5ts ,9 
! case ( any paym5t made pursuant to    
subsection 7h77#e77;,a77ii71 a ,,t9 %all
 be treat$ = purposes ( ?is p>agraph z  
includ$ on ! taxpay]'s return ( tax if  
su* ,,t9 is provid$ pursuant to su*     
subsection4  7g7 ,coord9ation ) advance 
refunds ( cr$it  7#a7 ,r$uction (       
refundable cr$it ,! am\nt ( ! cr$it :i* 
w\ld 7b = ?is p>agraph7 be all[able "u  
subsection 7a7 %all be r$uc$ 7b n bel[  

z]o7 by ! aggregate refunds & cr$its    
made or all[$ to ! taxpay] 7or any      
dep5d5t ( ! taxpay]7 "u subsection 7h74 
,any failure to s r$uce ! cr$it %all be 
treat$ z aris+ out ( a ma!matical or    
cl]ical error & assess$ accord+ to      
section #fbac7;b77#a74  7#b7 ,jo9t      
returns ,9 ! case ( a refund or cr$it   
made or all[$ "u subsection 7h7 )       
respect to a jo9t return1 half ( su*    
refund or cr$it %all be treat$ z hav+   
be5 made or all[$ to ea* individual fil+
 su* return4  7h7 ,advance refunds &    
cr$its  7#a7 ,9 g5]al ,subject to       
p>agraph 7#e71 ea* individual :o 0 an   
eligible individual 9 an applicable     
taxable ye> %all be treat$ z hav+ made a
 paym5t aga9/ ! tax impos$ by *apt] #a =
 su* taxable ye> 9 an am\nt equal to !  
advance refund am\nt = su* taxable ye>4 
7#b7 ,advance refund am\nt ,= purposes (
 p>agraph 7#a71 ! advance refund am\nt  
is ! am\nt t w\ld h be5 all[$ z a cr$it 
"u ?is section = su* taxable ye> if ?is 
section 7o!r ?an subsection 7f7 & ?is   

subsection7 _h appli$ to su* taxable    
ye>4  7#c7 ,tim+ & mann] ( paym5ts  7,a7
 ,tim+ ,! ,secret>y %all1 subject to !  
provisions ( ?is title1 refund or cr$it 
any ov]paym5t attributable to ?is       
section z rapidly z possible4  7,b7     
,deliv]y ( paym5ts ,not)/&+ any o!r     
provision ( law1 ! ,secret>y may c]tify 
& disburse refunds payable "u ?is       
section-- 7i7 electronically to any     
acc\nt to :i* ! payee au?oriz$1 on or   
aft] ,janu>y #a1 #bjah1 ! deliv]y ( a   
refund ( taxes "u ?is title or ( a      
,f$]al paym5t 7z def9$ 9 section #cccb (
 title #ca1 ,unit$ ,/ates ,code71  7ii7 
to a ,direct ,express prepaid debit c>d1
 or  7iii7 9 ! ev5t t electronic        
disbursem5t or ,direct ,express paym5t  
is n possible1 ?r\gh su* o!r means z are
 det]m9$ appropriate by ! ,secret>y1    
includ+ ?r\gh ! use ( /or$ value c>ds & 
onl9e paym5t sy/ems4  7,c7 ,waiv] (     
c]ta9 rules ,not)/&+ section #ccbe (    
title #ca1 ,unit$ ,/ates ,code1 or any  
o!r provision ( law1 ) respect to any   

paym5t ( a refund "u ?is subsection1 a  
disburs+ (ficial 9 ! executive bran* ( !
 ,unit$ ,/ates ,gov]nm5t may modify     
paym5t in=mation receiv$ f an (fic] or  
employee describ$ 9 section             
#ccbe7;a77#a77;,b7 ( su* title = !      
purpose ( facilitat+ ! accurate &       
effici5t deliv]y ( su* paym5t4 ,except 9
 cases ( fraud or reckless neglect1 no  
liability "u section #ccbe1 #cebg1      
#cebh1 or #cebi ( title #ca1 ,unit$     
,/ates ,code1 %all be impos$ ) respect  
to paym5ts made "u ?is subp>agraph4     
7#d7 ,no int]e/ ,no int]e/ %all be all[$
 on any ov]paym5t attributable to ?is   
section4  7#e7 ,application to          
individuals :o d n file a return ( tax =
 applicable tax ye>  7,a7 ,9 g5]al ,9 ! 
case ( an individual :o1 at ! "t ( any  
det]m9ation made pursuant to p>agraph   
7#c71 has n fil$ a tax return = an      
applicable tax ye> describ$ 9 p>agraph  
7#a71 ! ,secret>y %all-- 7i7 apply      
p>agraph 7#a7 by sub/itut+ ! taxable ye>
 prec$+ ! applicable taxable ye>1 or    

7ii7 9 ! case ( an individual :o has n  
fil$ a tax return = ! taxable ye>       
describ$ 9 clause 7i71 det]m9e ! advance
 refund am\nt ) respect to su*          
individual on ! basis ( in=mation )     
respect to su* individual :i*-- 7,i7 9 !
 case ( a specifi$ social security      
b5efici>y or a specifi$ supplem5tal     
security income recipi5t1 is provid$ by 
! ,commission] ( ,social ,security1     
7,,ii7 9 ! case ( a specifi$ railroad   
retirem5t b5efici>y1 is provid$ by !    
,railroad ,retirem5t ,bo>d1  7,,iii7 9 !
 case ( a specifi$ vet]ans b5efici>y1 is
 provid$ by ! ,secret>y ( ,vet]ans      
,affairs 79 coord9ation )1 & ) !        
assi/ance (1 ! ,commission] ( ,social   
,security if appropriate71 &  7,,iv7 9 !
 case ( any o!r individual1 is det]m9$  
us+ aggregate paym5t in=mation provid$  
by ! employ] ( su* individual1 includ+  
in=mation provid$ on ,=m ,w-#b or ,=m   
#ajii4  7,b7 ,specifi$ social security  
b5efici>y ,= purposes ( ?is p>agraph--  
7i7 ,9 g5]al ,! t]m specifi$ social     

security b5efici>y means any individual 
:o1 = ! la/ mon? t ends prior to ! date 
( enactm5t ( ?is section1 is entitl$ to 
any mon?ly insurance b5efit payable "u  
title ,,ii ( ! ,social ,security ,act   
7#db ,u4,s4,c4 #dja et seq471 includ+   
paym5ts made pursuant to sections       
#bjb7;d71 #bbc7;g71 & #bbc7;i77#g7 ( su*
 ,act4  7ii7 ,exception ,su* t]m %all n 
include any individual if su* b5efit is 
n payable = su* mon? by reason ( section
 #bjb7x7 ( ! ,social ,security ,act 7#db
 ,u4,s4,c4 #djb7x77 or section #aabi;,a 
( su* ,act 7#db ,u4,s4,c4 #acbj;a-#h;a74
  7,c7 ,specifi$ supplem5tal security   
income recipi5t ,= purposes ( ?is       
p>agraph-- 7i7 ,9 g5]al ,! t]m specifi$ 
supplem5tal security income recipi5t    
means any individual :o1 = ! la/ mon? t 
ends prior to ! date ( enactm5t ( ?is   
section1 is eligible = a mon?ly b5efit  
payable "u title ,,xvi ( ! ,social      
,security ,act 7#db ,u4,s4,c4 #acha et  
seq47 7o!r ?an a b5efit to an individual
 describ$ 9 section #afaa7;e77#a77;,b7 (

 su* ,act 7#db ,u4,s4,c4                
#achb7;e77#a77;,b7771 includ+--  7,i7   
paym5ts made pursuant to section        
#afad7;a77#c77;,c7 ( su* ,act 7#db      
,u4,s4,c4 #achb;c7a77#c77;,c771  7,,ii7 
paym5ts made pursuant to section        
#afai7;a7 7#db ,u4,s4,c4 #achb;h7 or    
subsection 7a77#d71 7a77#g71 or 7p77#g7 
( section #afca 7#db ,u4,s4,c4 #achc7 ( 
su* ,act1 &  7,,iii7 ,/ate supplem5t>y  
paym5ts ( ! type ref]r$ to 9 section    
#afaf7;a7 ( su* ,act 7#db ,u4,s4,c4     
#achb;e7a77 7or paym5ts ( ! type        
describ$ 9 section #bab7;a7 ( ,public   
,law #ic-ff7 :i* are paid by !          
,commission] "u an agreem5t ref]r$ to 9 
su* section #afaf7;a7 7or section       
#bab7;a7 ( ,public ,law #ic-ff74  7ii7  
,exception ,su* t]m %all n include any  
individual if su* mon?ly b5efit is n    
payable = su* mon? by reason (          
subsection 7e77#a77;,a7 or 7e77#d7 (    
section #afaa 7#db ,u4,s4,c4 #achb7 or  
section #aabi;,a ( su* ,act 7#db        
,u4,s4,c4 #acbj;a-#h;a74  7,d7 ,specifi$

 railroad retirem5t b5efici>y ,=        
purposes ( ?is p>agraph1 ! t]m specifi$ 
railroad retirem5t b5efici>y means any  
individual :o1 = ! la/ mon? t ends prior
 to ! date ( enactm5t ( ?is section1 is 
entitl$ to a mon?ly annuity or p5sion   
paym5t payable 7)\t reg>d to section    
#e7;a77ii7 ( ! ,railroad ,retirem5t ,act
 ( #aigd 7#de ,u4,s4,c4 #bca;d7a77ii777 
"u-- 7i7 section #b7;a77#a7 ( su* ,act  
7#de ,u4,s4,c4 #bca;a7a77#a771  7ii7    
section #b7;c7 ( su* ,act 7#de ,u4,s4,c4
 #bca;a7c771  7iii7 section #b7;d77#a7 (
 su* ,act 7#de ,u4,s4,c4 #bca;a7d77#a771
 or  7iv7 section #g7;b77#b7 ( su* ,act 
7#de ,u4,s4,c4 #bca;f7b77#b77 ) respect 
to any ( ! b5efit paym5ts describ$ 9    
subp>agraph 7,c77i74  7,e7 ,specifi$    
vet]ans b5efici>y ,= purposes ( ?is     
p>agraph--  7i7 ,9 g5]al ,! t]m specifi$
 vet]ans b5efici>y means any individual 
:o1 = ! la/ mon? t ends prior to ! date 
( enactm5t ( ?is section1 is entitl$ to 
a comp5sation or p5sion paym5t payable  
"u-- 7,i7 section #aaaj1 #aaag1 #aaba1  

#aaca1 #aada1 or #aaea ( title #ch1     
,unit$ ,/ates ,code1  7,,ii7 section    
#acaj1 #acab1 #acac1 #acae1 #acaf1 or   
#acah ( title #ch1 ,unit$ ,/ates ,code1 
7,,iii7 section #aeac1 #aeba1 #aecc1    
#aecf1 #aecg1 #aeda1 #aedb1 or #aefb (  
title #ch1 ,unit$ ,/ates ,code1 or      
7,,iv7 section #ahje1 #ahae1 or #ahba ( 
title #ch1 ,unit$ ,/ates ,code1  to a   
vet]an1 surviv+ sp\se1 *ild1 or p>5t z  
describ$ 9 p>agraph 7#b71 7#c71         
7#d77;,a77ii71 or 7#e7 ( section #aja1  
title #ch1 ,unit$ ,/ates ,code4  7ii7   
,exception ,su* t]m %all n include any  
individual if su* comp5sation or p5sion 
paym5t is n payable1 or 0 r$uc$1 = su*  
mon? by reason ( section #aeje1 #ecac1  
or #ecac;,b ( title #ch1 ,unit$ ,/ates  
,code4  7,f7 ,subsequ5t det]m9ations &  
r$et]m9ations n tak5 into acc\nt ,=     
purposes ( ?is section1 any individual's
 /atus z a specifi$ social security     
b5efici>y1 a specifi$ supplem5tal       
security income recipi5t1 a specifi$    
railroad retirem5t b5efici>y1 or a      

specifi$ vet]ans b5efici>y %all be      
unaffect$ by any det]m9ation or         
r$et]m9ation ( any entitlem5t to1 or    
eligibility =1 any b5efit1 paym5t1 or   
comp5sation1 if su* det]m9ation or      
r$et]m9ation occurs aft] ! la/ mon? t   
ends prior to ! date ( enactm5t ( ?is   
section4  7,g7 ,paym5t to repres5tative 
payees & fiduci>ies  7i7 ,9 g5]al ,if ! 
b5efit1 paym5t1 or comp5sation ref]r$ to
 9 subp>agraph 7,c77i71 7,d77i71 7,e71  
or 7,f77i7 ) respect to any specifi$    
individual is paid to a repres5tative   
payee or fiduci>y1 paym5t by ! ,secret>y
 "u p>agraph 7#c7 ) respect to su*      
specifi$ individual %all be made to su* 
individual's repres5tative payee or     
fiduci>y & ! entire paym5t %all be us$  
only = ! b5efit ( ! individual :o is    
entitl$ to ! paym5t4  7ii7 ,application 
( en=cem5t provisions  7,i7 ,9 ! case ( 
a paym5t describ$ 9 clause 7i7 :i* is   
made ) respect to a specifi$ social     
security b5efici>y or a specifi$        
supplem5tal security income recipi5t1   

section #aabi7;a77#c7 ( ! ,social       
,security ,act 7#db ,u4,s4,c4           
#acbj;a-#h7;a77#c77 %all apply to su*   
paym5t 9 ! same mann] z su* section     
applies to a paym5t "u title ,,ii or    
,,xvi ( su* ,act4  7,,ii7 ,9 ! case ( a 
paym5t describ$ 9 clause 7i7 :i* is made
 ) respect to a specifi$ railroad       
retirem5t b5efici>y1 section #ac ( !    
,railroad ,retirem5t ,act 7#de ,u4,s4,c4
 #bcal7 %all apply to su* paym5t 9 !    
same mann] z su* section applies to a   
paym5t "u su* ,act4  7,,iii7 ,9 ! case (
 a paym5t describ$ 9 clause 7i7 :i* is  
made ) respect to a specifi$ vet]ans    
b5efici>y1 sections #eejb1 #fajf1 &     
#fajh ( title #ch1 ,unit$ ,/ates ,code1 
%all apply to su* paym5t 9 ! same mann] 
z su* sections apply to a paym5t "u su* 
title4  7#f7 ,notice to taxpay] ,n lat] 
?an #ae days aft] ! date on :i* !       
,secret>y di/ribut$ any paym5t to an    
eligible taxpay] pursuant to ?is        
subsection1 notice %all be s5t by mail  
to su* taxpay]'s la/ kn[n address4 ,su* 

notice %all indicate ! me?od by :i* su* 
paym5t 0 made1 ! am\nt ( su* paym5t1 & a
 phone numb] = ! appropriate po9t (     
contact at ! ,int]nal ,rev5ue ,s]vice to
 report any error ) respect to su*      
paym5t4  7i7 ,regulations ,! ,secret>y  
%all prescribe su* regulations or o!r   
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section1 includ+-- 7#a7 regulations or 
o!r guidance provid+ taxpay]s !         
opportunity to provide ! ,secret>y      
in=mation suffici5t to all[ ! ,secret>y 
to make paym5ts to su* taxpay]s "u      
subsection 7h7 7includ+ ! det]m9ation ( 
! am\nt ( su* paym5t7 if su* in=mation  
is n o!rwise available to ! ,secret>y1 &
  7#b7 regulations or o!r guidance      
provid+ = ! prop] treatm5t ( jo9t       
returns & taxpay]s ) dep5d5ts to ensure 
t an individual is n tak5 into acc\nt m 
?an once 9 det]m9+ ! am\nt ( any cr$it  
"u subsection 7a7 & any cr$it or refund 
"u subsection 7h74  4  7b7 ,treatm5t (  
c]ta9 possessions  7#a7 ,paym5ts to     

possessions ) mirror code tax sy/ems ,! 
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* has a  
mirror code tax sy/em am\nts equal to ! 
loss 7if any7 to t possession by reason 
( ! am5dm5ts made by ?is section4 ,su*  
am\nts %all be det]m9$ by ! ,secret>y ( 
! ,treasury bas$ on in=mation provid$ by
 ! gov]nm5t ( ! respective possession4  
7#b7 ,paym5ts to o!r possessions ,!     
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/ates :i* does n 
h a mirror code tax sy/em am\nts e/imat$
 by ! ,secret>y ( ! ,treasury z be+     
equal to ! aggregate b5efits 7if any7 t 
w\ld h be5 provid$ to resid5ts ( su*    
possession by reason ( ! am5dm5ts made  
by ?is section if a mirror code tax     
sy/em _h be5 9 effect 9 su* possession4 
,! prec$+ s5t5ce %all n apply unless !  
respective possession has a plan1 :i*   
has be5 approv$ by ! ,secret>y ( !      
,treasury1 "u :i* su* possession w      
promptly di/ribute su* paym5ts to its   
resid5ts4  7#c7 ,coord9ation ) cr$it    

all[$ aga9/ ,unit$ ,/ates income taxes  
,no cr$it %all be all[$ aga9/ ,unit$    
,/ates income taxes "u section #fdbh;,a 
( ! ,int]nal ,rev5ue ,code ( #aihf 7z   
add$ by ?is section71 nor %all any cr$it
 or refund be made or all[$ "u          
subsection 7h7 ( su* section1 to any    
p]son--  7,a7 to :om a cr$it is all[$   
aga9/ taxes impos$ by ! possession by   
reason ( ! am5dm5ts made by ?is section1
 or  7,b7 :o is eligible = a paym5t "u a
 plan describ$ 9 p>agraph 7#b74  7#d7   
,mirror code tax sy/em ,= purposes ( ?is
 subsection1 ! t]m mirror code tax sy/em
 means1 ) respect to any possession ( ! 
,unit$ ,/ates1 ! income tax sy/em ( su* 
possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  7c7      
,adm9i/rative provisions  7#a7          
,def9ition ( defici5cy ,section         
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+ & #fdbh 

& ins]t+ #fdbh1 & #fdbh;,a4  7#b7       
,ma!matical or cl]ical error au?ority   
,section #fbac7;g77#b7 ( su* ,code is   
am5d$-- 7,a7 by ins]t+ or section       
#fdbh;,a 7relat+ to additional recov]y  
rebates to individuals7 be=e ! comma at 
! end ( subp>agraph 7,h71 &  7,b7 by    
/rik+ or #fdbh 9 subp>agraph 7,l7 &     
ins]t+ #fdbh1 or #fdbh;,a4  7#c7        
,exception f r$uction or (fset ,any     
cr$it or refund all[$ or made to any    
individual by reason ( section #fdbh;,a 
( ! ,int]nal ,rev5ue ,code ( #aihf 7z   
add$ by ?is section7 or by reason (     
subsection 7b7 ( ?is section %all n be--
  7,a7 subject to r$uction or (fset     
pursuant to section #cgaf or #cgbj;,a ( 
title #ca1 ,unit$ ,/ates ,code1  7,b7   
subject to r$uction or (fset pursuant to
 subsection 7c71 7d71 7e71 or 7f7 (     
section #fdjb ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 or  7,c7 r$uc$ or (fset by o!r
 assess$ ,f$]al taxes t w\ld o!rwise be 
subject to levy or collection4  7#d7    
,assignm5t ( b5efits  7,a7 ,9 g5]al ,any

 applicable paym5t %all n be subject to 
transf]1 assignm5t1 execution1 levy1    
atta*m5t1 g>ni%m5t1 or o!r legal        
process1 or ! op]ation ( any bankruptcy 
or insolv5cy law1 to ! same ext5t z     
paym5ts describ$ 9 section #bjg ( !     
,social ,security ,act 7#db ,u4,s4,c4   
#djg7 )\t reg>d to subsection 7b7 !re(4 
7,b7 ,encod+ ( paym5ts ,z soon z        
practicable aft] ! date ( ! enactm5t ( !
 p>agraph1 ! ,secret>y ( ! ,treasury    
%all encode applicable paym5ts t are    
paid electronically to any acc\nt-- 7i7 
) a unique id5tifi] t is reasonably     
suffici5t to all[ a f9ancial in/itution 
to id5tify ! paym5t z a paym5t protect$ 
"u subp>agraph 7,a71 &  7ii7 pursuant to
 ! same specifications z requir$ = a    
b5efit paym5t to :i* "p #bab ( title    
#ca1 ,code ( ,f$]al regulations applies4
  7,c7 ,g>ni%m5t  7i7 ,encod$ paym5ts   
,^u receipt ( a g>ni%m5t ord] t applies 
to an acc\nt t has receiv$ an applicable
 paym5t t is encod$ z provid$ 9         
subp>agraph 7,b71 a f9ancial in/itution 

%all foll[ ! requirem5ts & proc$ures set
 =? 9 "p #bab ( title #ca1 ,code (      
,f$]al ,regulations4 ,?is p>agraph %all 
n alt] ! /atus ( paym5ts z tax refunds  
or o!r nonb5efit paym5ts = purposes (   
any reclamation rights ( ! ,dep>tm5t ( !
 ,treasury or ! ,int]nal ,rev5ue ,s]vice
 z p] "p #baj ( title #ca ( ! ,code (   
,f$]al ,regulations4  7ii7 ,o!r paym5ts 
,if a f9ancial in/itution receives a    
g>ni%m5t ord] 7o!r ?an an ord] t has be5
 s]v$ by ! ,unit$ ,/ates7 t applies to  
an acc\nt into :i* an applicable paym5t 
t has n be5 encod$ z provid$ 9          
subp>agraph 7,b7 has be5 deposit$ on any
 date 9 ! prior #fj days 7includ+ any   
date be=e ! date ( ! enactm5t ( ?is     
p>agraph71 ! f9ancial in/itution1 ^u !  
reque/ ( ! acc\nt hold] or = purposes ( 
comply+ 9 good fai? ) a ,/ate ord]1     
,/ate law1 c\rt ord]1 or int]pretation  
by a ,/ate ,attorney ,g5]al relat+ to   
g>ni%m5t ord]1 may1 b is n requir$ to1  
treat ! am\nt ( ! paym5t z exempt "u law
 f g>ni%m5t )\t requir+ ! acc\nt hold]  

to ass]t any "r ( g>ni%m5t exemption or 
requir+ ! cons5t ( ! judgm5t cr$itor4   
7iii7 ,liability ,a f9ancial in/itution 
t complies 9 good fai? ) clause 7i7 or t
 acts 9 good fai? 9 reliance on clause  
7ii7 %all n be liable "u any ,f$]al or  
,/ate law1 regulation1 or c\rt or o!r   
ord] to a cr$itor t initiates an ord] = 
any protect$ am\nts1 to an acc\nt hold] 
= any froz5 am\nts or g>ni%m5t ord]     
appli$4  7,d7 ,def9itions ,= purposes ( 
?is p>agraph-- 7i7 ,acc\nt hold] ,! t]m 
acc\nt hold] means a natural p]son aga9/
 :om a g>ni%m5t ord] is issu$ & ^: "n   
appe>s 9 a f9ancial in/itution's        
records4  7ii7 ,applicable paym5t ,! t]m
 applicable paym5t means any paym5t (   
cr$it or refund by reason ( section     
#fdbh ( su* ,code 7z s add$7 or by      
reason ( subsection 7c7 ( ?is section4  
7iii7 ,g>ni%m5t ,! t]m g>ni%m5t means   
execution1 levy1 atta*m5t1 g>ni%m5t1 or 
o!r legal process4  7iv7 ,g>ni%m5t ord] 
,! t]m g>ni%m5t ord] means a writ1 ord]1
 notice1 summons1 judgm5t1 levy1 or     

simil> writt5 in/ruction issu$ by a     
c\rt1 a ,/ate or ,/ate ag5cy1 a         
municipality or municipal corporation1  
or a ,/ate *ild support en=cem5t ag5cy1 
includ+ a li5 aris+ by op]ation ( law = 
ov]due *ild support or an ord] to freeze
 ! assets 9 an acc\nt1 to effect a      
g>ni%m5t aga9/ a debtor4  7#e7 ,treatm5t
 ( cr$it & advance paym5ts ,= purposes (
 section #acbd ( title #ca1 ,unit$      
,/ates ,code1 any cr$it "u section      
#fdbh;,a7a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf1 any cr$it or refund "u section  
#fdbh;,a7h7 ( su* ,code1 & any paym5t "u
 subsection 7b7 ( ?is section1 %all be  
treat$ 9 ! same mann] z a refund due f a
 cr$it provision ref]r$ to 9 subsection 
7b77#b7 ( su* section #acbd4  7#f7      
,ag5cy in=mation %>+ & assi/ance ,!     
,commission] ( ,social ,security1 !     
,railroad ,retirem5t ,bo>d1 & !         
,secret>y ( ,vet]ans ,affairs %all ea*  
provide ! ,secret>y ( ! ,treasury 7or ! 
,secret>y's delegate7 su* in=mation &   
assi/ance z ! ,secret>y ( ! ,treasury   

7or ! ,secret>y's delegate7 may require 
= purposes ( mak+ paym5ts "u section    
#fdbh;,a7g7 ( ! ,int]nal ,rev5ue ,code (
 #aihf to individuals describ$ 9        
p>agraph 7#e77;,a77ii7 !re(4  7#g7      
,cl]ical am5dm5t ,! table ( sections =  
sub*apt] ,b ( *apt] #fe ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #fdbh !  
foll[+ new item3  ,sec4 #fdbh;,a4       
,additional recov]y rebates to          
individuals4  4  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all take  
effect on ! date ( ! enactm5t ( ?is     
,act4  #c4 ,refund ( balance ow$ )      
respect to c]ta9 dep5d5ts ,9 ! case (   
any taxpay] ) respect to :om a p>tial   
refund or cr$it 0 made or all[$ be=e !  
date ( ! enactm5t ( ?is ,act "u         
subsection 7f7 ( section #fdbh ( !      
,int]nal ,rev5ue ,code ( #aihf & = :om a
 balance is ow$ ) respect to a dep5d5t1 
! ,secret>y %all1 be=e ,decemb] #ca1    
#bjbj1 c]tify & disburse ! balance ( su*
 refund electronically to any acc\nt to 

:i* ! payee au?oriz$1 on or aft] ,janu>y
 #a1 #bjah1 ! deliv]y ( a refund ( taxes
 or ( a ,f$]al paym5t 7z def9$ 9 section
 #cccb ( title #ca1 ,unit$ ,/ates       
,code74