,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #ijej  ,,in ,,the ,,house ,,of  
,,representatives  ,december #bd1       
#bjbj,ms4 ,tlaib 7for herself1 ,ms4     
,jayapal1 ,ms4 ,pressley1 and ,ms4      
,omar7 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 additional recovery rebates
 for individuals1 and for other         
purposes4  #a4 ,additional #bjbj        
recovery rebates for individuals  7a7   
,in general ,subchapter ,b of chapter   
#fe of subtitle ,f is amended by        
inserting after section #fdbh the       
following new section3  #fdbh;,a4       
,additional #bjbj recovery rebates for  
individuals  7a7 ,in general ,in        
addition to the credit allowed under    
section #fdbh1 in the case of an        
eligible individual1 there shall be     
allowed as a credit against the tax     
imposed by subtitle ,a for the first    
taxable year beginning in #bjbj an      

amount equal to the sum of-- 7#a7 #b1jjj
 7#d1jjj in the case of eligible        
individuals filing a joint return71 plus
  7#b7 an amount equal to the product of
 #fjj multiplied by the number of       
qualifying children 7within the meaning 
of section #bd7;c77 of the taxpayer4    
7b7 ,treatment of credit ,the credit    
allowed by subsection 7a7 shall be      
treated as allowed by subpart ,c of part
 ,,iv of subchapter ,a of chapter #a4   
7c7 ,limitation based on adjusted gross 
income ,the amount of the credit allowed
 by subsection 7a7 7determined without  
regard to this subsection and subsection
 7e77 shall be reduced 7but not below   
zero7 by #e percent of so much of the   
taxpayer's adjusted gross income as     
exceeds-- 7#a7 #aej1jjj in the case of a
 joint return or a surviving spouse 7as 
defined in section #b7;a771  7#b7       
#aab1ejj in the case of a head of       
household 7as defined in section        
#b7;b771 and  7#c7 #ge1jjj in the case  
of a taxpayer not described in paragraph

 7#a7 or 7#b74  7d7 ,eligible individual
 ,for purposes of this section1 the term
 eligible individual means any          
individual other than-- 7#a7 any        
nonresident alien individual1  7#b7 any 
individual with respect to whom a       
deduction under section #aea is         
allowable to another taxpayer for a     
taxable year beginning in the calendar  
year in which the individual's taxable  
year begins1 and  7#c7 an estate or     
trust4  7e7 ,coordination with advance  
refunds of credit  7#a7 ,in general ,the
 amount of the credit which would 7but  
for this paragraph7 be allowable under  
this section shall be reduced 7but not  
below zero7 by the aggregate refunds and
 credits made or allowed to the taxpayer
 under subsection 7f74 ,any failure to  
so reduce the credit shall be treated as
 arising out of a mathematical or       
clerical error and assessed according to
 section #fbac7;b77#a74  7#b7 ,joint    
returns ,except as otherwise provided by
 the ,secretary1 in the case of a refund

 or credit made or allowed under        
subsection 7f7 with respect to a joint  
return1 half of such refund or credit   
shall be treated as having been made or 
allowed to each individual filing such  
return4  7f7 ,advance refunds and       
credits  7#a7 ,in general ,each         
individual who was an eligible          
individual for such individual's first  
taxable year beginning in #bjai shall be
 treated as having made a payment       
against the tax imposed by chapter #a   
for such taxable year in an amount equal
 to the advance refund amount for such  
taxable year4  7#b7 ,advance refund     
amount ,for purposes of paragraph 7#a71 
the advance refund amount is the amount 
that would have been allowed as a credit
 under this section for such taxable    
year if this section 7other than        
subsection 7e7 and this subsection7 had 
applied to such taxable year4 ,for      
purposes of determining the advance     
refund amount with respect to such      
taxable year-- 7,a7 any individual who  

was deceased before ,january #a1 #bjbj1 
shall be treated for purposes of        
applying subsection 7g7 in the same     
manner as if the valid identification   
number of such person was not included  
on the return of tax for such taxable   
year1 and  7,b7 no amount shall be      
determined under this subsection with   
respect to any qualifying child of the  
taxpayer if-- 7i7 the taxpayer was      
deceased before ,january #a1 #bjbj1 or  
7ii7 in the case of a joint return1 both
 taxpayers were deceased before ,january
 #a1 #bjbj4  7#c7 ,timing and manner of 
payments  7,a7 ,timing  7i7 ,in general 
,the ,secretary shall1 subject to the   
provisions of this title1 refund or     
credit any overpayment attributable to  
this subsection as rapidly as possible4 
7ii7 ,deadline  7,i7 ,in general ,except
 as provided in subclause 7,,ii71 no    
refund or credit shall be made or       
allowed under this subsection after     
,january #ae1 #bjba4  7,,ii7 ,exception 
for mirror code possessions ,in the case

 of a possession of the ,united ,states 
which has a mirror code tax system 7as  
such terms are defined in section #b7;c7
 of the ,,covid-related ,tax ,relief    
,act of #bjbj71 no refund or credit     
shall be made or allowed under this     
subsection after the earlier of-- 7aa7  
such date as is determined appropriate  
by the ,secretary1 or  7bb7 ,september  
#cj1 #bjba4  7,b7 ,delivery of payments 
,notwithstanding any other provision of 
law1 the ,secretary may certify and     
disburse refunds payable under this     
subsection electronically to-- 7i7 any  
account to which the payee authorized1  
on or after ,january #a1 #bjai1 the     
delivery of a refund of taxes under this
 title or of a ,federal payment 7as     
defined in section #cccb of title #ca1  
,united ,states ,code71  7ii7 any       
account belonging to a payee from which 
that individual1 on or after ,january   
#a1 #bjai1 made a payment of taxes under
 this title1 or  7iii7 any              
,treasury-sponsored account 7as defined 

in section #bjh4b of title #ca1 ,code of
 ,federal ,regulations74  7,c7 ,waiver  
of certain rules ,notwithstanding       
section #ccbe of title #ca1 ,united     
,states ,code1 or any other provision of
 law1 with respect to any payment of a  
refund under this subsection1 a         
disbursing official in the executive    
branch of the ,united ,states           
,government may modify payment          
information received from an officer or 
employee described in section           
#ccbe7;a77#a77;,b7 of such title for the
 purpose of facilitating the accurate   
and efficient delivery of such payment4 
,except in cases of fraud or reckless   
neglect1 no liability under section     
#ccbe1 #cebg1 #cebh1 or #cebi of title  
#ca1 ,united ,states ,code1 shall be    
imposed with respect to payments made   
under this subparagraph4  7#d7 ,no      
interest ,no interest shall be allowed  
on any overpayment attributable to this 
subsection4  7#e7 ,application to       
certain individuals who do not file a   

return of tax for #bjai  7,a7 ,in       
general ,in the case of a specified     
individual who1 at the time of any      
determination made pursuant to paragraph
 7#c71 has not filed a tax return for   
the year described in paragraph 7#a71   
the ,secretary may use information with 
respect to such individual which is     
provided by-- 7i7 in the case of a      
specified social security beneficiary or
 a specified supplemental security      
income recipient1 the ,commissioner of  
,social ,security1  7ii7 in the case of 
a specified railroad retirement         
beneficiary1 the ,railroad ,retirement  
,board1 and  7iii7 in the case of a     
specified veterans beneficiary1 the     
,secretary of ,veterans ,affairs 7in    
coordination with1 and with the         
assistance of1 the ,commissioner of     
,social ,security if appropriate74  7,b7
 ,specified individual ,for purposes of 
this paragraph1 the term specified      
individual means any individual who is--
 7i7 a specified social security        

beneficiary1  7ii7 a specified          
supplemental security income recipient1 
7iii7 a specified railroad retirement   
beneficiary1 or  7iv7 a specified       
veterans beneficiary4  7,c7 ,specified  
social security beneficiary  7i7 ,in    
general ,for purposes of this paragraph1
 the term specified social security     
beneficiary means any individual who1   
for the last month for which the        
,secretary has available information as 
of the date of enactment of this        
section1 is entitled to any monthly     
insurance benefit payable under title   
,,ii of the ,social ,security ,act 7#db 
,u4,s4,c4 #dja et seq471 including      
payments made pursuant to sections      
#bjb7;d71 #bbc7;g71 and #bbc7;i77#g7 of 
such ,act4  7ii7 ,exception ,for        
purposes of this paragraph1 the term    
specified social security beneficiary   
shall not include any individual if such
 benefit is not payable for such month  
by reason of section #bjb7x77#a77;,a7 of
 the ,social ,security ,act 7#db        

,u4,s4,c4 #djb7x77#a77;,a77 or section  
#aabi;,a of such ,act 7#db ,u4,s4,c4    
#acbj;a-#h;a74  7,d7 ,specified         
supplemental security income recipient  
7i7 ,in general ,for purposes of this   
paragraph1 the term specified           
supplemental security income recipient  
means any individual who1 for the last  
month for which the ,secretary has      
available information as of the date of 
enactment of this section1 is eligible  
for a monthly benefit payable under     
title ,,xvi of the ,social ,security    
,act 7#db ,u4,s4,c4 #acha et seq471     
including-- 7,i7 payments made pursuant 
to section #afad7;a77#c77;,c7 of such   
,act 7#db ,u4,s4,c4                     
#achb;c7a77#c77;,c771  7,,ii7 payments  
made pursuant to section #afai7;a7 7#db 
,u4,s4,c4 #achb;h7a77 or subsection     
7a77#d71 7a77#g71 or 7p77#g7 of section 
#afca 7#db ,u4,s4,c4 #achc7 of such     
,act1 and  7,,iii7 ,state supplementary 
payments of the type referred to in     
section #afaf7;a7 of such ,act 7#db     

,u4,s4,c4 #achb;e7a77 7or payments of   
the type described in section #bab7;a7  
of ,public ,law #ic-ff7 which are paid  
by the ,commissioner under an agreement 
referred to in such section #afaf7;a7   
7or section #bab7;a7 of ,public ,law    
#ic-ff74  7ii7 ,exception ,for purposes 
of this paragraph1 the term specified   
supplemental security income recipient  
shall not include any individual if such
 monthly benefit is not payable for such
 month by reason of section             
#afaa7;e77#a77;,a7 of the ,social       
,security ,act 7#db ,u4,s4,c4           
#achb7;e77#a77;,a77 or section #aabi;,a 
of such ,act 7#db ,u4,s4,c4             
#acbj;a-#h;a74  7,e7 ,specified railroad
 retirement beneficiary ,for purposes of
 this paragraph1 the term specified     
railroad retirement beneficiary means   
any individual who1 for the last month  
for which the ,secretary has available  
information as of the date of enactment 
of this section1 is entitled to a       
monthly annuity or pension payment      

payable 7without regard to section      
#e7;a77ii7 of the ,railroad ,retirement 
,act of #aigd 7#de ,u4,s4,c4            
#bca;d7a77ii777 under-- 7i7 section     
#b7;a77#a7 of such ,act 7#de ,u4,s4,c4  
#bca;a7a77#a771  7ii7 section #b7;c7 of 
such ,act 7#de ,u4,s4,c4 #bca;a7c771    
7iii7 section #b7;d77#a7 of such ,act   
7#de ,u4,s4,c4 #bca;a7d77#a771 or  7iv7 
section #g7;b77#b7 of such ,act 7#de    
,u4,s4,c4 #bca;f7b77#b77 with respect to
 any of the benefit payments described  
in subparagraph 7,c77i74  7,f7          
,specified veterans beneficiary  7i7 ,in
 general ,for purposes of this          
paragraph1 the term specified veterans  
beneficiary means any individual who1   
for the last month for which the        
,secretary has available information as 
of the date of enactment of this        
section1 is entitled to a compensation  
or pension payment payable under-- 7,i7 
section #aaaj1 #aaag1 #aaba1 #aaca1     
#aada1 or #aaea of title #ch1 ,united   
,states ,code1  7,,ii7 section #acaj1   

#acab1 #acac1 #acae1 #acaf1 or #acah of 
title #ch1 ,united ,states ,code1       
7,,iii7 section #aeac1 #aeba1 #aecc1    
#aecf1 #aecg1 #aeda1 #aedb1 or #aefb of 
title #ch1 ,united ,states ,code1 or    
7,,iv7 section #ahje1 #ahae1 or #ahba of
 title #ch1 ,united ,states ,code1  to a
 veteran1 surviving spouse1 child1 or   
parent as described in paragraph 7#b71  
7#c71 7#d77;,a77ii71 or 7#e7 of section 
#aja1 title #ch1 ,united ,states ,code4 
7ii7 ,exception ,for purposes of this   
paragraph1 the term specified veterans  
beneficiary shall not include any       
individual if such compensation or      
pension payment is not payable1 or was  
reduced1 for such month by reason of    
section #aeje or #ecac of title #ch1    
,united ,states ,code4  7,g7 ,subsequent
 determinations and redeterminations not
 taken into account ,for purposes of    
this section1 any individual's status as
 a specified social security            
beneficiary1 a specified supplemental   
security income recipient1 a specified  

railroad retirement beneficiary1 or a   
specified veterans beneficiary shall be 
unaffected by any determination or      
redetermination of any entitlement to1  
or eligibility for1 any benefit1        
payment1 or compensation1 if such       
determination or redetermination occurs 
after the last month for which the      
,secretary has available information as 
of the date of enactment of this        
section4  7,h7 ,payment to              
representative payees and fiduciaries   
7i7 ,in general ,if the benefit1        
payment1 or compensation referred to in 
subparagraph 7,c77i71 7,d77i71 7,e71 or 
7,f77i7 with respect to any specified   
individual is paid to a representative  
payee or fiduciary1 payment by the      
,secretary under paragraph 7#c7 with    
respect to such specified individual    
shall be made to such individual's      
representative payee or fiduciary and   
the entire payment shall be used only   
for the benefit of the individual who is
 entitled to the payment4  7ii7         

,application of enforcement provisions  
7,i7 ,in the case of a payment described
 in clause 7i7 which is made with       
respect to a specified social security  
beneficiary or a specified supplemental 
security income recipient1 section      
#aabi7;a77#c7 of the ,social ,security  
,act 7#db ,u4,s4,c4 #acbj;a-#h7;a77#c77 
shall apply to such payment in the same 
manner as such section applies to a     
payment under title ,,ii or ,,xvi of    
such ,act4  7,,ii7 ,in the case of a    
payment described in clause 7i7 which is
 made with respect to a specified       
railroad retirement beneficiary1 section
 #ac of the ,railroad ,retirement ,act  
7#de ,u4,s4,c4 #bcal7 shall apply to    
such payment in the same manner as such 
section applies to a payment under such 
,act4  7,,iii7 ,in the case of a payment
 described in clause 7i7 which is made  
with respect to a specified veterans    
beneficiary1 sections #eejb1 #fajf1 and 
#fajh of title #ch1 ,united ,states     
,code1 shall apply to such payment in   

the same manner as such sections apply  
to a payment under such title4  7,i7    
,ineligibility for special rule not to  
be interpreted as general ineligibility 
,an individual shall not fail to be     
treated as an eligible individual for   
purposes of this subsection or          
subsection 7a7 merely because such      
individual is not a specified individual
 7including by reason of subparagraph   
7,c77ii71 7,d77ii71 or 7,f77ii774  7#f7 
,notice to taxpayer ,as soon as         
practicable after the date on which the 
,secretary distributed any payment to an
 eligible taxpayer pursuant to this     
subsection1 the ,secretary shall send   
notice by mail to such taxpayer's last  
known address4 ,such notice shall       
indicate the method by which such       
payment was made1 the amount of such    
payment1 and a phone number for the     
appropriate point of contact at the     
,internal ,revenue ,service to report   
any failure to receive such payment4    
7g7 ,identification number requirement  

7#a7 ,in general ,in the case of a      
return other than a joint return1 the   
#b1jjj amount in subsection 7a77#a7     
shall be treated as being zero unless   
the taxpayer includes the valid         
identification number of the taxpayer on
 the return of tax for the taxable year4
  7#b7 ,joint returns ,in the case of a 
joint return1 the #d1jjj amount in      
subsection 7a77#a7 shall be treated as  
being-- 7,a7 #b1jjj if the valid        
identification number of only #a spouse 
is included on the return of tax for the
 taxable year1 and  7,b7 zero if the    
valid identification number of neither  
spouse is so included4  7#c7 ,qualifying
 child ,a qualifying child of a taxpayer
 shall not be taken into account under  
subsection 7a77#b7 unless-- 7,a7 the    
taxpayer includes the valid             
identification number of such taxpayer  
7or1 in the case of a joint return1 the 
valid identification number of at least 
#a spouse7 on the return of tax for the 
taxable year1 and  7,b7 the valid       

identification number of such qualifying
 child is included on the return of tax 
for the taxable year4  7#d7 ,valid      
identification number  7,a7 ,in general 
,for purposes of this subsection1 the   
term valid identification number means a
 social security number 7as such term is
 defined in section #bd7;h77#g774  7,b7 
,adoption taxpayer identification number
 ,for purposes of paragraph 7#c77;,b71  
in the case of a qualifying child who is
 adopted or placed for adoption1 the    
term valid identification number shall  
include the adoption taxpayer           
identification number of such child4    
7#e7 ,special rule for members of the   
,armed ,forces ,paragraph 7#b7 shall not
 apply in the case where at least #a    
spouse was a member of the ,armed       
,forces of the ,united ,states at any   
time during the taxable year and the    
valid identification number of at least 
#a spouse is included on the return of  
tax for the taxable year4  7#f7         
,coordination with certain advance      

payments ,in the case of any payment    
under subsection 7f7 which is based on  
information provided under paragraph    
7#e7 of such subsection1 a valid        
identification number shall be treated  
for purposes of this subsection as      
included on the taxpayer's return of tax
 if such valid identification number is 
provided pursuant to subsection 7f77#e74
  7#g7 ,mathematical or clerical error  
authority ,any omission of a correct    
valid identification number required    
under this subsection shall be treated  
as a mathematical or clerical error for 
purposes of applying section            
#fbac7;g77#b7 to such omission4  7h7    
,regulations ,the ,secretary shall      
prescribe such regulations or other     
guidance as may be necessary to carry   
out the purposes of this section1       
including any such measures as are      
deemed appropriate to avoid allowing    
multiple credits or rebates to a        
taxpayer4  4  7b7 ,administrative       
amendments  7#a7 ,definition of         

deficiency ,section #fbaa7;b77#d77;,a7  
is amended by striking and #fdbh and    
inserting #fdbh1 and #fdbh;,a4  7#b7    
,mathematical or clerical error         
authority ,section #fbac7;g77#b77,l7 is 
amended by striking or #fdbh and        
inserting #fdbh1 or #fdbh;,a4  7c7      
,treatment of possessions  7#a7         
,payments to possessions  7,a7 ,mirror  
code possession ,the ,secretary of the  
,treasury shall pay to each possession  
of the ,united ,states which has a      
mirror code tax system amounts equal to 
the loss 7if any7 to that possession by 
reason of the amendments made by this   
section4 ,such amounts shall be         
determined by the ,secretary of the     
,treasury based on information provided 
by the government of the respective     
possession4  7,b7 ,other possessions    
,the ,secretary of the ,treasury shall  
pay to each possession of the ,united   
,states which does not have a mirror    
code tax system amounts estimated by the
 ,secretary of the ,treasury as being   

equal to the aggregate benefits 7if any7
 that would have been provided to       
residents of such possession by reason  
of the amendments made by this section  
if a mirror code tax system had been in 
effect in such possession4 ,the         
preceding sentence shall not apply      
unless the respective possession has a  
plan1 which has been approved by the    
,secretary of the ,treasury1 under which
 such possession will promptly          
distribute such payments to its         
residents4  7#b7 ,coordination with     
credit allowed against united states    
income taxes ,no credit shall be allowed
 against ,united ,states income taxes   
under section #fdbh;,a of the ,internal 
,revenue ,code of #aihf 7as added by    
this section7 to any person-- 7,a7 to   
whom a credit is allowed against taxes  
imposed by the possession by reason of  
the amendments made by this section1 or 
7,b7 who is eligible for a payment under
 a plan described in paragraph          
7#a77;,b74  7#c7 ,definitions and       

special rules  7,a7 ,possession of the  
united states ,for purposes of this     
subsection1 the term possession of the  
,united ,states includes the            
,commonwealth of ,puerto ,rico and the  
,commonwealth of the ,northern ,mariana 
,islands4  7,b7 ,mirror code tax system 
,for purposes of this subsection1 the   
term mirror code tax system means1 with 
respect to any possession of the ,united
 ,states1 the income tax system of such 
possession if the income tax liability  
of the residents of such possession     
under such system is determined by      
reference to the income tax laws of the 
,united ,states as if such possession   
were the ,united ,states4  7,c7         
,treatment of payments ,for purposes of 
section #acbd of title #ca1 ,united     
,states ,code1 the payments under this  
subsection shall be treated in the same 
manner as a refund due from a credit    
provision referred to in subsection     
7b77#b7 of such section4  7d7           
,administrative provisions  7#a7        

,exception from reduction or offset ,any
 refund payable by reason of section    
#fdbh;,a7f7 of the ,internal ,revenue   
,code of #aihf 7as added by this        
section71 or any such refund payable by 
reason of subsection 7c7 of this        
section1 shall not be-- 7,a7 subject to 
reduction or offset pursuant to section 
#cgaf or #cgbj;,a of title #ca1 ,united 
,states ,code1  7,b7 subject to         
reduction or offset pursuant to         
subsection 7c71 7d71 7e71 or 7f7 of     
section #fdjb of the ,internal ,revenue 
,code of #aihf1 or  7,c7 reduced or     
offset by other assessed ,federal taxes 
that would otherwise be subject to levy 
or collection4  7#b7 ,assignment of     
benefits  7,a7 ,in general ,the right of
 any person to any applicable payment   
shall not be transferable or assignable1
 at law or in equity1 and no applicable 
payment shall be subject to1 execution1 
levy1 attachment1 garnishment1 or other 
legal process1 or the operation of any  
bankruptcy or insolvency law4  7,b7     

,encoding of payments ,in the case of an
 applicable payment described in        
subparagraph 7,e77iii77,i7 that is paid 
electronically by direct deposit through
 the ,automated ,clearing ,house 7,,ach7
 network1 the ,secretary of the         
,treasury 7or the ,secretary's delegate7
 shall-- 7i7 issue the payment using a  
unique identifier that is reasonably    
sufficient to allow a financial         
institution to identify the payment as  
an applicable payment1 and  7ii7 further
 encode the payment pursuant to the same
 specifications as required for a       
benefit payment defined in section      
#bab4c of title #ca1 ,code of ,federal  
,regulations4  7,c7 ,garnishment  7i7   
,encoded payments ,in the case of a     
garnishment order that applies to an    
account that has received an applicable 
payment that is encoded as provided in  
subparagraph 7,b71 a financial          
institution shall follow the            
requirements and procedures set forth in
 part #bab of title #ca1 ,code of       

,federal ,regulations1 except-- 7,i7    
notwithstanding section #bab4d of title 
#ca1 ,code of ,federal ,regulations 7and
 except as provided in subclause        
7,,ii771 a financial institution shall  
not fail to follow the procedures of    
sections #bab4e and #bab4f of such title
 with respect to a garnishment order    
merely because such order has attached1 
or includes1 a notice of right to       
garnish ,federal benefits issued by a   
,state child support enforcement agency1
 and  7,,ii7 a financial institution    
shall not1 with regard to any applicable
 payment1 be required to provide the    
notice referenced in sections #bab4f and
 #bab4g of title #ca1 ,code of ,federal 
,regulations4  7ii7 ,other payments ,in 
the case of a garnishment order 7other  
than an order that has been served by   
the ,united ,states7 that has been      
received by a financial institution and 
that applies to an account into which an
 applicable payment that has not been   
encoded as provided in subparagraph 7,b7

 has been deposited electronically on   
any date during the lookback period or  
into which an applicable payment that   
has been deposited by check on any date 
in the lookback period1 the financial   
institution1 upon the request of the    
account holder1 shall treat the amount  
of the funds in the account at the time 
of the request1 up to the amount of the 
applicable payment 7in addition to any  
amounts otherwise protected under part  
#bab of title #ca1 ,code of ,federal    
,regulations71 as exempt from a         
garnishment order without requiring the 
consent of the party serving the        
garnishment order or the judgment       
creditor4  7iii7 ,liability ,a financial
 institution that acts in good faith in 
reliance on clause 7i7 or 7ii7 shall not
 be subject to liability or regulatory  
action under any ,federal or ,state law1
 regulation1 court or other order1 or   
regulatory interpretation for actions   
concerning any applicable payments4     
7,d7 ,no reclamation rights ,this       

paragraph shall not alter the status of 
applicable payments as tax refunds or   
other nonbenefit payments for purpose of
 any reclamation rights of the          
,department of the ,treasury or the     
,internal ,revenue ,service as per part 
#baj of title #ca1 ,code of ,federal    
,regulations4  7,e7 ,definitions ,for   
purposes of this paragraph-- 7i7        
,account holder ,the term account holder
 means a natural person whose name      
appears in a financial institution's    
records as the direct or beneficial     
owner of an account4  7ii7 ,account     
review ,the term account review means   
the process of examining deposits in an 
account to determine if an applicable   
payment has been deposited into the     
account during the lookback period4 ,the
 financial institution shall perform the
 account review following the procedures
 outlined in section #bab4e of title    
#ca1 ,code of ,federal ,regulations and 
in accordance with the requirements of  
section #bab4f of title #ca1 ,code of   

,federal ,regulations4  7iii7           
,applicable payment ,the term applicable
 payment means-- 7,i7 any advance refund
 amount paid pursuant to section        
#fdbh;,a7f7 of ,internal ,revenue ,code 
of #aihf 7as added by this section71    
7,,ii7 any payment made by a possession 
of the ,united ,states with a mirror    
code tax system 7as defined in          
subsection 7c7 of this section7 pursuant
 to such subsection which corresponds to
 a payment described in subclause 7,i71 
and  7,,iii7 any payment made by a      
possession of the ,united ,states       
without a mirror code tax system 7as so 
defined7 pursuant to subsection 7c7 of  
this section4  7iv7 ,garnishment ,the   
term garnishment means execution1 levy1 
attachment1 garnishment1 or other legal 
process4  7v7 ,garnishment order ,the   
term garnishment order means a writ1    
order1 notice1 summons1 judgment1 levy1 
or similar written instruction issued by
 a court1 a ,state or ,state agency1 a  
municipality or municipal corporation1  

or a ,state child support enforcement   
agency1 including a lien arising by     
operation of law for overdue child      
support or an order to freeze the assets
 in an account1 to effect a garnishment 
against a debtor4  7vi7 ,lookback period
 ,the term lookback period means the two
 month period that begins on the date   
preceding the date of account review and
 ends on the corresponding date of the  
month two months earlier1 or on the last
 date of the month two months earlier if
 the corresponding date does not exist4 
7#c7 ,agency information sharing and    
assistance  7,a7 ,in general ,the       
,commissioner of ,social ,security1 the 
,railroad ,retirement ,board1 and the   
,secretary of ,veterans ,affairs shall  
each provide the ,secretary of the      
,treasury 7or the ,secretary's delegate7
 such information and assistance as the 
,secretary of the ,treasury 7or the     
,secretary's delegate7 may require for  
purposes of-- 7i7 making payments under 
section #fdbh;,a7f7 of the ,internal    

,revenue ,code of #aihf to individuals  
described in paragraph 7#e77;,a7        
thereof1 or  7ii7 providing             
administrative assistance to a          
possession of the ,united ,states 7as   
defined in subsection 7c77#c77;,a77 to  
allow such possession to promptly       
distribute payments under subsection 7c7
 to its residents4  7,b7 ,exchange of   
information with possessions ,any       
information provided to the ,secretary  
of the ,treasury 7or the ,secretary's   
delegate7 pursuant to subparagraph      
7,a77ii7 may be exchanged with a        
possession of the ,united ,states in    
accordance with the applicable tax      
coordination agreement for information  
exchange and administrative assistance  
that the ,internal ,revenue ,service has
 agreed to with such possession4  7e7   
,public awareness campaign ,the         
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall conduct a  
public awareness campaign1 in           
coordination with the ,commissioner of  

,social ,security and the heads of other
 relevant ,federal agencies1 to provide 
information regarding the availability  
of the credit and rebate allowed under  
section #fdbh;,a of the ,internal       
,revenue ,code of #aihf 7as added by    
this section71 including information    
with respect to individuals who may not 
have filed a tax return for taxable year
 #bjai4  7f7 ,appropriations ,to carry  
out rebates and address ,,covid-,related
 tax administration issues  7#a7 ,in    
general ,immediately upon the enactment 
of this ,act1 the following sums are    
appropriated1 out of any money in the   
,treasury not otherwise appropriated1   
for the fiscal year ending ,september   
#cj1 #bjba3 7,a7 ,department of the     
,treasury  7i7 ,for an additional amount
 for ,department of the                 
,treasury--,internal ,revenue           
,service--,taxpayer ,services1          
#agh1cce1jjj1 to remain available until 
,september #cj1 #bjba4  7ii7 ,for an    
additional amount for ,department of the

 ,treasury--,internal ,revenue          
,service--,operations ,support1         
#bgc1bcg1jjj1 to remain available until 
,september #cj1 #bjba4  7iii7 ,for an   
additional amount for ,department of the
 ,treasury--,internal ,revenue          
,service--,enforcement1 #eg1dbh1jjj1 to 
remain available until ,september #cj1  
#bjba4  ,amounts made available in      
appropriations under this subparagraph  
may be transferred between such         
appropriations upon the advance         
notification of the ,committees on      
,appropriations of the ,house of        
,representatives and the ,senate4 ,such 
transfer authority is in addition to any
 other transfer authority provided by   
law4  7,b7 ,social ,security            
,administration ,for an additional      
amount for ,social ,security            
,administration--,limitation on         
,administrative ,expenses1 #ch1jjj1jjj1 
to remain available until ,september    
#cj1 #bjba4  7,c7 ,railroad ,retirement 
,board ,for an additional amount for    

,railroad ,retirement                   
,board--,limitation on ,administration1 
#h1cjj1 to remain available until       
,september #cj1 #bjba4  7#b7 ,reports   
,no later than #ae days after enactment 
of this ,act1 the ,secretary of the     
,treasury shall submit a plan to the    
,committees on ,appropriations of the   
,house of ,representatives and the      
,senate detailing the expected use of   
the funds provided by paragraph         
7#a77;,a74 ,beginning #ij days after    
enactment of this ,act1 the ,secretary  
of the ,treasury shall submit a         
quarterly report to the ,committees on  
,appropriations of the ,house of        
,representatives and the ,senate        
detailing the actual expenditure of     
funds provided by paragraph 7#a77;,a7   
and the expected expenditure of such    
funds in the subsequent quarter4  7g7   
,conforming amendments  7#a7 ,paragraph 
7#b7 of section #acbd7;b7 of title #ca1 
,united ,states ,code1 is amended by    
inserting 8#fdbh;,a10 after 8#fdbh104   

7#b7 ,the table of sections for         
subchapter ,b of chapter #fe of subtitle
 ,f is amended by inserting after the   
item relating to section #fdbh the      
following3  ,sec4 #fdbh;,a4 ,additional 
#bjbj recovery rebates for individuals4 
4