,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #ijej ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,decemb] #bd1 #bjbj,ms4 ,tlaib 7= h]self1 ,ms4 ,jayapal1 ,ms4 ,pressley1 & ,ms4 ,om>7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to provide = additional recov]y rebates = individuals1 & = o!r purposes4 #a4 ,additional #bjbj recov]y rebates = individuals 7a7 ,9 g5]al ,sub*apt] ,b ( *apt] #fe ( subtitle ,f is am5d$ by ins]t+ aft] section #fdbh ! foll[+ new section3 #fdbh;,a4 ,additional #bjbj recov]y rebates = individuals 7a7 ,9 g5]al ,9 addition to ! cr$it all[$ "u section #fdbh1 9 ! case ( an eligible individual1 !re %all be all[$ z a cr$it aga9/ ! tax impos$ by subtitle ,a = ! fir/ taxable ye> beg9n+ 9 #bjbj an am\nt equal to ! sum (-- 7#a7 #b1jjj 7#d1jjj 9 ! case ( eligible individuals fil+ a jo9t return71 plus 7#b7 an am\nt equal to ! product ( #fjj multipli$ by ! numb] ( qualify+ *ildr5 7)9 ! mean+ ( section #bd7;c77 ( ! taxpay]4 7b7 ,treatm5t ( cr$it ,! cr$it all[$ by subsection 7a7 %all be treat$ z all[$ by subp>t ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a4 7c7 ,limitation bas$ on adju/$ gross income ,! am\nt ( ! cr$it all[$ by subsection 7a7 7det]m9$ )\t reg>d to ?is subsection & subsection 7e77 %all be r$uc$ 7b n bel[ z]o7 by #e p]c5t ( s mu* ( ! taxpay]'s adju/$ gross income 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 ! case ( a taxpay] n describ$ 9 p>agraph 7#a7 or 7#b74 7d7 ,eligible individual ,= purposes ( ?is section1 ! t]m eligible individual means any individual o!r ?an-- 7#a7 any nonresid5t ali5 individual1 7#b7 any individual ) respect to :om a d$uction "u section #aea is all[able to ano!r taxpay] = a taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* ! individual's taxable ye> beg9s1 & 7#c7 an e/ate or tru/4 7e7 ,coord9ation ) advance refunds ( cr$it 7#a7 ,9 g5]al ,! am\nt ( ! cr$it :i* w\ld 7b = ?is p>agraph7 be all[able "u ?is section %all be r$uc$ 7b n bel[ z]o7 by ! aggregate refunds & cr$its made or all[$ to ! taxpay] "u subsection 7f74 ,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 ,except z o!rwise provid$ by ! ,secret>y1 9 ! case ( a refund or cr$it made or all[$ "u subsection 7f7 ) 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 7f7 ,advance refunds & cr$its 7#a7 ,9 g5]al ,ea* individual :o 0 an eligible individual = su* individual's fir/ taxable ye> beg9n+ 9 #bjai %all be treat$ 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$it "u ?is section = su* taxable ye> if ?is section 7o!r ?an subsection 7e7 & ?is subsection7 _h appli$ to su* taxable ye>4 ,= purposes ( det]m9+ ! advance refund am\nt ) respect to su* taxable ye>-- 7,a7 any individual :o 0 deceas$ be=e ,janu>y #a1 #bjbj1 %all be treat$ = purposes ( apply+ subsection 7g7 9 ! same mann] z if ! valid id5tification numb] ( su* p]son 0 n includ$ on ! return ( tax = su* taxable ye>1 & 7,b7 no am\nt %all be det]m9$ "u ?is subsection ) respect to any qualify+ *ild ( ! taxpay] if-- 7i7 ! taxpay] 0 deceas$ be=e ,janu>y #a1 #bjbj1 or 7ii7 9 ! case ( a jo9t return1 bo? taxpay]s 7 deceas$ be=e ,janu>y #a1 #bjbj4 7#c7 ,tim+ & mann] ( paym5ts 7,a7 ,tim+ 7i7 ,9 g5]al ,! ,secret>y %all1 subject to ! provisions ( ?is title1 refund or cr$it any ov]paym5t attributable to ?is subsection z rapidly z possible4 7ii7 ,deadl9e 7,i7 ,9 g5]al ,except z provid$ 9 subclause 7,,ii71 no refund or cr$it %all be made or all[$ "u ?is subsection aft] ,janu>y #ae1 #bjba4 7,,ii7 ,exception = mirror code possessions ,9 ! case ( a possession ( ! ,unit$ ,/ates :i* has a mirror code tax sy/em 7z su* t]ms are def9$ 9 section #b7;c7 ( ! ,,covid-relat$ ,tax ,relief ,act ( #bjbj71 no refund or cr$it %all be made or all[$ "u ?is subsection aft] ! e>li] (-- 7aa7 su* date z is det]m9$ appropriate by ! ,secret>y1 or 7bb7 ,septemb] #cj1 #bjba4 7,b7 ,deliv]y ( paym5ts ,not)/&+ any o!r provision ( law1 ! ,secret>y may c]tify & disburse refunds payable "u ?is subsection electronically to-- 7i7 any acc\nt to :i* ! payee au?oriz$1 on or aft] ,janu>y #a1 #bjai1 ! deliv]y ( a refund ( taxes "u ?is title or ( a ,f$]al paym5t 7z def9$ 9 section #cccb ( title #ca1 ,unit$ ,/ates ,code71 7ii7 any acc\nt belong+ to a payee f :i* t individual1 on or aft] ,janu>y #a1 #bjai1 made a paym5t ( taxes "u ?is title1 or 7iii7 any ,treasury-sponsor$ acc\nt 7z def9$ 9 section #bjh4b ( title #ca1 ,code ( ,f$]al ,regulations74 7,c7 ,waiv] ( c]ta9 rules ,not)/&+ section #ccbe ( title #ca1 ,unit$ ,/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 subsection4 7#e7 ,application to c]ta9 individuals :o d n file a return ( tax = #bjai 7,a7 ,9 g5]al ,9 ! case ( a specifi$ individual :o1 at ! "t ( any det]m9ation made pursuant to p>agraph 7#c71 has n fil$ a tax return = ! ye> describ$ 9 p>agraph 7#a71 ! ,secret>y may use in=mation ) respect to su* individual :i* is provid$ by-- 7i7 9 ! case ( a specifi$ social security b5efici>y or a specifi$ supplem5tal security income recipi5t1 ! ,commission] ( ,social ,security1 7ii7 9 ! case ( a specifi$ railroad retirem5t b5efici>y1 ! ,railroad ,retirem5t ,bo>d1 & 7iii7 9 ! case ( a specifi$ vet]ans b5efici>y1 ! ,secret>y ( ,vet]ans ,affairs 79 coord9ation )1 & ) ! assi/ance (1 ! ,commission] ( ,social ,security if appropriate74 7,b7 ,specifi$ individual ,= purposes ( ?is p>agraph1 ! t]m specifi$ individual means any individual :o is-- 7i7 a specifi$ social security b5efici>y1 7ii7 a specifi$ supplem5tal security income recipi5t1 7iii7 a specifi$ railroad retirem5t b5efici>y1 or 7iv7 a specifi$ vet]ans b5efici>y4 7,c7 ,specifi$ social security b5efici>y 7i7 ,9 g5]al ,= purposes ( ?is p>agraph1 ! t]m specifi$ social security b5efici>y means any individual :o1 = ! la/ mon? = :i* ! ,secret>y has available in=mation z ( ! 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 ,= purposes ( ?is p>agraph1 ! t]m specifi$ social security b5efici>y %all n include any individual if su* b5efit is n payable = su* mon? by reason ( section #bjb7x77#a77;,a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #djb7x77#a77;,a77 or section #aabi;,a ( su* ,act 7#db ,u4,s4,c4 #acbj;a-#h;a74 7,d7 ,specifi$ supplem5tal security income recipi5t 7i7 ,9 g5]al ,= purposes ( ?is p>agraph1 ! t]m specifi$ supplem5tal security income recipi5t means any individual :o1 = ! la/ mon? = :i* ! ,secret>y has available in=mation z ( ! date ( enactm5t ( ?is section1 is eligible = a mon?ly b5efit payable "u title ,,xvi ( ! ,social ,security ,act 7#db ,u4,s4,c4 #acha et seq471 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;h7a77 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 ,= purposes ( ?is p>agraph1 ! t]m specifi$ supplem5tal security income recipi5t %all n include any individual if su* mon?ly b5efit is n payable = su* mon? by reason ( section #afaa7;e77#a77;,a7 ( ! ,social ,security ,act 7#db ,u4,s4,c4 #achb7;e77#a77;,a77 or section #aabi;,a ( su* ,act 7#db ,u4,s4,c4 #acbj;a-#h;a74 7,e7 ,specifi$ railroad retirem5t b5efici>y ,= purposes ( ?is p>agraph1 ! t]m specifi$ railroad retirem5t b5efici>y means any individual :o1 = ! la/ mon? = :i* ! ,secret>y has available in=mation z ( ! 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,f7 ,specifi$ vet]ans b5efici>y 7i7 ,9 g5]al ,= purposes ( ?is p>agraph1 ! t]m specifi$ vet]ans b5efici>y means any individual :o1 = ! la/ mon? = :i* ! ,secret>y has available in=mation z ( ! 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 ,= purposes ( ?is p>agraph1 ! t]m specifi$ vet]ans b5efici>y %all n include any individual if su* comp5sation or p5sion paym5t is n payable1 or 0 r$uc$1 = su* mon? by reason ( section #aeje or #ecac ( title #ch1 ,unit$ ,/ates ,code4 7,g7 ,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? = :i* ! ,secret>y has available in=mation z ( ! date ( enactm5t ( ?is section4 7,h7 ,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,i7 ,ineligibility = special rule n to be int]pret$ z g5]al ineligibility ,an individual %all n fail to be treat$ z an eligible individual = purposes ( ?is subsection or subsection 7a7 m]ely because su* individual is n a specifi$ individual 7includ+ by reason ( subp>agraph 7,c77ii71 7,d77ii71 or 7,f77ii774 7#f7 ,notice to taxpay] ,z soon z practicable aft] ! date on :i* ! ,secret>y di/ribut$ any paym5t to an eligible taxpay] pursuant to ?is subsection1 ! ,secret>y %all s5d notice 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 failure to receive su* paym5t4 7g7 ,id5tification numb] requirem5t 7#a7 ,9 g5]al ,9 ! case ( a return o!r ?an a jo9t return1 ! #b1jjj am\nt 9 subsection 7a77#a7 %all be treat$ z be+ z]o unless ! taxpay] includes ! valid id5tification numb] ( ! taxpay] on ! return ( tax = ! taxable ye>4 7#b7 ,jo9t returns ,9 ! case ( a jo9t return1 ! #d1jjj am\nt 9 subsection 7a77#a7 %all be treat$ z be+-- 7,a7 #b1jjj if ! valid id5tification numb] ( only #a sp\se is includ$ on ! return ( tax = ! taxable ye>1 & 7,b7 z]o if ! valid id5tification numb] ( nei!r sp\se is s includ$4 7#c7 ,qualify+ *ild ,a qualify+ *ild ( a taxpay] %all n be tak5 into acc\nt "u subsection 7a77#b7 unless-- 7,a7 ! taxpay] includes ! valid id5tification numb] ( su* taxpay] 7or1 9 ! case ( a jo9t return1 ! valid id5tification numb] ( at lea/ #a sp\se7 on ! return ( tax = ! taxable ye>1 & 7,b7 ! valid id5tification numb] ( su* qualify+ *ild is includ$ on ! return ( tax = ! taxable ye>4 7#d7 ,valid id5tification numb] 7,a7 ,9 g5]al ,= purposes ( ?is subsection1 ! t]m valid id5tification numb] means a social security numb] 7z su* t]m is def9$ 9 section #bd7;h77#g774 7,b7 ,adoption taxpay] id5tification numb] ,= purposes ( p>agraph 7#c77;,b71 9 ! case ( a qualify+ *ild :o is adopt$ or plac$ = adoption1 ! t]m valid id5tification numb] %all include ! adoption taxpay] id5tification numb] ( su* *ild4 7#e7 ,special rule = memb]s ( ! ,arm$ ,=ces ,p>agraph 7#b7 %all n apply 9 ! case :]e at lea/ #a sp\se 0 a memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates at any "t dur+ ! taxable ye> & ! valid id5tification numb] ( at lea/ #a sp\se is includ$ on ! return ( tax = ! taxable ye>4 7#f7 ,coord9ation ) c]ta9 advance paym5ts ,9 ! case ( any paym5t "u subsection 7f7 :i* is bas$ on in=mation provid$ "u p>agraph 7#e7 ( su* subsection1 a valid id5tification numb] %all be treat$ = purposes ( ?is subsection z includ$ on ! taxpay]'s return ( tax if su* valid id5tification numb] is provid$ pursuant to subsection 7f77#e74 7#g7 ,ma!matical or cl]ical error au?ority ,any omission ( a correct valid id5tification numb] requir$ "u ?is subsection %all be treat$ z a ma!matical or cl]ical error = purposes ( apply+ section #fbac7;g77#b7 to su* omission4 7h7 ,regulations ,! ,secret>y %all prescribe su* regulations or o!r guidance z may be necess>y to c>ry out ! purposes ( ?is section1 includ+ any su* measures z are deem$ appropriate to avoid all[+ multiple cr$its or rebates to a taxpay]4 4 7b7 ,adm9i/rative am5dm5ts 7#a7 ,def9ition ( defici5cy ,section #fbaa7;b77#d77;,a7 is am5d$ by /rik+ & #fdbh & ins]t+ #fdbh1 & #fdbh;,a4 7#b7 ,ma!matical or cl]ical error au?ority ,section #fbac7;g77#b77,l7 is am5d$ by /rik+ or #fdbh & ins]t+ #fdbh1 or #fdbh;,a4 7c7 ,treatm5t ( possessions 7#a7 ,paym5ts to possessions 7,a7 ,mirror code possession ,! ,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 ,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#b7 ,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 section7 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#a77;,b74 7#c7 ,def9itions & special rules 7,a7 ,possession ( ! unit$ /ates ,= purposes ( ?is subsection1 ! t]m possession ( ! ,unit$ ,/ates includes ! ,commonweal? ( ,pu]to ,rico & ! ,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4 7,b7 ,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 7,c7 ,treatm5t ( paym5ts ,= purposes ( section #acbd ( title #ca1 ,unit$ ,/ates ,code1 ! paym5ts "u ?is subsection %all be treat$ 9 ! same mann] z a refund due f a cr$it provision ref]r$ to 9 subsection 7b77#b7 ( su* section4 7d7 ,adm9i/rative provisions 7#a7 ,exception f r$uction or (fset ,any refund payable by reason ( section #fdbh;,a7f7 ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section71 or any su* refund payable by reason ( subsection 7c7 ( ?is section1 %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$]al taxes t w\ld o!rwise be subject to levy or collection4 7#b7 ,assignm5t ( b5efits 7,a7 ,9 g5]al ,! "r ( any p]son to any applicable paym5t %all n be transf]able or assignable1 at law or 9 equity1 & no applicable paym5t %all be subject to1 execution1 levy1 atta*m5t1 g>ni%m5t1 or o!r legal process1 or ! op]ation ( any bankruptcy or insolv5cy law4 7,b7 ,encod+ ( paym5ts ,9 ! case ( an applicable paym5t describ$ 9 subp>agraph 7,e77iii77,i7 t is paid electronically by direct deposit ?r\gh ! ,automat$ ,cle>+ ,h\se 7,,a*7 network1 ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all-- 7i7 issue ! paym5t us+ a unique id5tifi] t is reasonably suffici5t to all[ a f9ancial in/itution to id5tify ! paym5t z an applicable paym5t1 & 7ii7 fur!r encode ! paym5t pursuant to ! same specifications z requir$ = a b5efit paym5t def9$ 9 section #bab4c ( title #ca1 ,code ( ,f$]al ,regulations4 7,c7 ,g>ni%m5t 7i7 ,encod$ paym5ts ,9 ! case ( 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 ,regulations1 except-- 7,i7 not)/&+ section #bab4d ( title #ca1 ,code ( ,f$]al ,regulations 7& except z provid$ 9 subclause 7,,ii771 a f9ancial in/itution %all n fail to foll[ ! proc$ures ( sections #bab4e & #bab4f ( su* title ) respect to a g>ni%m5t ord] m]ely because su* ord] has atta*$1 or includes1 a notice ( "r to g>ni% ,f$]al b5efits issu$ by a ,/ate *ild support en=cem5t ag5cy1 & 7,,ii7 a f9ancial in/itution %all n1 ) reg>d to any applicable paym5t1 be requir$ to provide ! notice ref]5c$ 9 sections #bab4f & #bab4g ( title #ca1 ,code ( ,f$]al ,regulations4 7ii7 ,o!r paym5ts ,9 ! case ( a g>ni%m5t ord] 7o!r ?an an ord] t has be5 s]v$ by ! ,unit$ ,/ates7 t has be5 receiv$ by a f9ancial in/itution & 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$ electronically on any date dur+ ! lookback p]iod or into :i* an applicable paym5t t has be5 deposit$ by *eck on any date 9 ! lookback p]iod1 ! f9ancial in/itution1 ^u ! reque/ ( ! acc\nt hold]1 %all treat ! am\nt ( ! funds 9 ! acc\nt at ! "t ( ! reque/1 up to ! am\nt ( ! applicable paym5t 79 addition to any am\nts o!rwise protect$ "u "p #bab ( title #ca1 ,code ( ,f$]al ,regulations71 z exempt f a g>ni%m5t ord] )\t requir+ ! cons5t ( ! p>ty s]v+ ! g>ni%m5t ord] or ! judgm5t cr$itor4 7iii7 ,liability ,a f9ancial in/itution t acts 9 good fai? 9 reliance on clause 7i7 or 7ii7 %all n be subject to liability or regulatory action "u any ,f$]al or ,/ate law1 regulation1 c\rt or o!r ord]1 or regulatory int]pretation = actions conc]n+ any applicable paym5ts4 7,d7 ,no reclamation rights ,?is p>agraph %all n alt] ! /atus ( applicable paym5ts z tax refunds or o!r nonb5efit paym5ts = purpose ( any reclamation rights ( ! ,dep>tm5t ( ! ,treasury or ! ,int]nal ,rev5ue ,s]vice z p] "p #baj ( title #ca1 ,code ( ,f$]al ,regulations4 7,e7 ,def9itions ,= purposes ( ?is p>agraph-- 7i7 ,acc\nt hold] ,! t]m acc\nt hold] means a natural p]son ^: "n appe>s 9 a f9ancial in/itution's records z ! direct or b5eficial own] ( an acc\nt4 7ii7 ,acc\nt review ,! t]m acc\nt review means ! process ( exam9+ deposits 9 an acc\nt to det]m9e if an applicable paym5t has be5 deposit$ into ! acc\nt dur+ ! lookback p]iod4 ,! f9ancial in/itution %all p]=m ! acc\nt review foll[+ ! proc$ures outl9$ 9 section #bab4e ( title #ca1 ,code ( ,f$]al ,regulations & 9 accordance ) ! requirem5ts ( section #bab4f ( title #ca1 ,code ( ,f$]al ,regulations4 7iii7 ,applicable paym5t ,! t]m applicable paym5t means-- 7,i7 any advance refund am\nt paid pursuant to section #fdbh;,a7f7 ( ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section71 7,,ii7 any paym5t made by a possession ( ! ,unit$ ,/ates ) a mirror code tax sy/em 7z def9$ 9 subsection 7c7 ( ?is section7 pursuant to su* subsection :i* corresponds to a paym5t describ$ 9 subclause 7,i71 & 7,,iii7 any paym5t made by a possession ( ! ,unit$ ,/ates )\t a mirror code tax sy/em 7z s def9$7 pursuant to subsection 7c7 ( ?is section4 7iv7 ,g>ni%m5t ,! t]m g>ni%m5t means execution1 levy1 atta*m5t1 g>ni%m5t1 or o!r legal process4 7v7 ,g>ni%m5t ord] ,! t]m g>ni%m5t ord] means a writ1 ord]1 notice1 summons1 judgm5t1 levy1 or simil> writt5 in/ruction issu$ 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 7vi7 ,lookback p]iod ,! t]m lookback p]iod means ! two mon? p]iod t beg9s on ! date prec$+ ! date ( acc\nt review & ends on ! correspond+ date ( ! mon? two mon?s e>li]1 or on ! la/ date ( ! mon? two mon?s e>li] if ! correspond+ date does n exi/4 7#c7 ,ag5cy in=mation %>+ & assi/ance 7,a7 ,9 g5]al ,! ,commission] ( ,social ,security1 ! ,railroad ,retirem5t ,bo>d1 & ! ,secret>y ( ,vet]ans ,affairs %all ea* provide ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 su* in=mation & assi/ance z ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 may require = purposes (-- 7i7 mak+ paym5ts "u section #fdbh;,a7f7 ( ! ,int]nal ,rev5ue ,code ( #aihf to individuals describ$ 9 p>agraph 7#e77;,a7 !re(1 or 7ii7 provid+ adm9i/rative assi/ance to a possession ( ! ,unit$ ,/ates 7z def9$ 9 subsection 7c77#c77;,a77 to all[ su* possession to promptly di/ribute paym5ts "u subsection 7c7 to its resid5ts4 7,b7 ,ex*ange ( in=mation ) possessions ,any in=mation provid$ to ! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 pursuant to subp>agraph 7,a77ii7 may be ex*ang$ ) a possession ( ! ,unit$ ,/ates 9 accordance ) ! applicable tax coord9ation agreem5t = in=mation ex*ange & adm9i/rative assi/ance t ! ,int]nal ,rev5ue ,s]vice has agre$ to ) su* possession4 7e7 ,public aw>5ess campaign ,! ,secret>y ( ! ,treasury 7or ! ,secret>y's delegate7 %all conduct a public aw>5ess campaign1 9 coord9ation ) ! ,commission] ( ,social ,security & ! heads ( o!r relevant ,f$]al ag5cies1 to provide in=mation reg>d+ ! availability ( ! cr$it & rebate all[$ "u section #fdbh;,a ( ! ,int]nal ,rev5ue ,code ( #aihf 7z add$ by ?is section71 includ+ in=mation ) respect to individuals :o may n h fil$ a tax return = taxable ye> #bjai4 7f7 ,appropriations ,to c>ry out rebates & address ,,covid-,relat$ tax adm9i/ration issues 7#a7 ,9 g5]al ,imm$iately ^u ! enactm5t ( ?is ,act1 ! foll[+ sums are appropriat$1 out ( any money 9 ! ,treasury n o!rwise appropriat$1 = ! fiscal ye> end+ ,septemb] #cj1 #bjba3 7,a7 ,dep>tm5t ( ! ,treasury 7i7 ,= an additional am\nt = ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,taxpay] ,s]vices1 #agh1cce1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 7ii7 ,= an additional am\nt = ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,op]ations ,support1 #bgc1bcg1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 7iii7 ,= an additional am\nt = ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,en=cem5t1 #eg1dbh1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 ,am\nts made available 9 appropriations "u ?is subp>agraph may be transf]r$ betwe5 su* appropriations ^u ! advance notification ( ! ,committees on ,appropriations ( ! ,h\se ( ,repres5tatives & ! ,s5ate4 ,su* transf] au?ority is 9 addition to any o!r transf] au?ority provid$ by law4 7,b7 ,social ,security ,adm9i/ration ,= an additional am\nt = ,social ,security ,adm9i/ration--,limitation on ,adm9i/rative ,exp5ses1 #ch1jjj1jjj1 to rema9 available until ,septemb] #cj1 #bjba4 7,c7 ,railroad ,retirem5t ,bo>d ,= an additional am\nt = ,railroad ,retirem5t ,bo>d--,limitation on ,adm9i/ration1 #h1cjj1 to rema9 available until ,septemb] #cj1 #bjba4 7#b7 ,reports ,no lat] ?an #ae days aft] enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all submit a plan to ! ,committees on ,appropriations ( ! ,h\se ( ,repres5tatives & ! ,s5ate detail+ ! expect$ use ( ! funds provid$ by p>agraph 7#a77;,a74 ,beg9n+ #ij days aft] enactm5t ( ?is ,act1 ! ,secret>y ( ! ,treasury %all submit a qu>t]ly report to ! ,committees on ,appropriations ( ! ,h\se ( ,repres5tatives & ! ,s5ate detail+ ! actual exp5diture ( funds provid$ by p>agraph 7#a77;,a7 & ! expect$ exp5diture ( su* funds 9 ! subsequ5t qu>t]4 7g7 ,con=m+ am5dm5ts 7#a7 ,p>agraph 7#b7 ( section #acbd7;b7 ( title #ca1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ 8#fdbh;,a10 aft] 8#fdbh104 7#b7 ,! table ( sections = sub*apt] ,b ( *apt] #fe ( subtitle ,f is am5d$ by ins]t+ aft] ! item relat+ to section #fdbh ! foll[+3 ,sec4 #fdbh;,a4 ,additional #bjbj recov]y rebates = individuals4 4