,,ii ,calendar ,no4 #fde #aafth         
,,congress  #b;d ,session  ,h4 ,r4 #ijea
  ,,in ,,the ,,senate ,,of ,,the        
,,united ,,states  ,december #bi1       
#bjbj,received2 read the first time     
,december #cj1 #bjbj,read the second    
time and placed on the calendar  ,,an   
,,act  ,to amend the ,internal ,revenue 
,code of #aihf to increase recovery     
rebate amounts to #b1jjj for            
individuals1 and for other purposes4    
#a4 ,short title ,this ,act may be cited
 as the ,caring for ,americans with     
,supplemental ,help ,act of #bjbj or the
 ,,cash ,act of #bjbj4  #b4 ,recovery   
rebate amounts increased  7a7 ,in       
general ,section #fdbh;,a of the        
,internal ,revenue ,code of #aihf1 as   
added by the ,,covid-related ,tax       
,relief ,act of #bjbj1 is amended by    
striking #fjj each place it appears and 
inserting #b1jjj1 and by striking #a1bjj
 each place it appears and inserting    
#d1jjj4  7b7 ,effective date ,the       
amendments made by this section are     

contingent upon the enactment of the    
,,covid-related ,tax ,relief ,act of    
#bjbj and shall apply 7if at all7 as if 
included in the enactment of section    
#bgb of such ,act4  #c4 ,dependents     
taken into account in determining credit
 and rebates  7a7 ,recovery rebates     
7#a7 ,in general ,section #fdbh7;a77#b7 
of the ,internal ,revenue ,code of #aihf
 is amended by striking qualifying      
children 7within the meaning of section 
#bd7;c77 and inserting dependents 7as   
defined in section #aeb74  7#b7         
,conforming amendments  7,a7 ,section   
#fdbh7;f77#b7 of such ,code is amended  
by inserting and subsection 7a77#b7 were
 applied by substituting qualifying     
children 7within the meaning of section 
#bd7;c77 for dependent 7as defined in   
section #aeb7 before the period at the  
end4  7,b7 ,section #fdbh7;g7 of such   
,code1 as amended by the ,,covid-related
 ,tax ,relief ,act of #bjbj1 is         
amended-- 7i7 in paragraph 7#a71 by     
striking qualifying child each place it 

appears and inserting dependent1  7ii7  
in paragraph 7#b77;,c71 by inserting    
7determined after the application of    
subsection 7f77#b77 after subsection    
7a77#b71 and  7iii7 in paragraph        
7#c77;,b71 by inserting or dependent    
after child both places it appears4     
7#c7 ,effective date ,the amendments    
made by this subsection are contingent  
upon the enactment of the               
,,covid-related ,tax ,relief ,act of    
#bjbj and shall apply 7if at all7 as if 
included in the enactment of section    
#bgc of such ,act4  7b7 ,additional     
#bjbj recovery rebates  7#a7 ,in general
 ,section #fdbh;,a7a77#b7 of the        
,internal ,revenue ,code of #aihf1 as   
added by the ,,covid-related ,tax       
,relief ,act of #bjbj1 is amended by    
striking qualifying children 7within the
 meaning of section #bd7;c77 and        
inserting dependents 7as defined in     
section #aeb74  7#b7 ,authority to make 
advance refunds without regard to       
modified definition of dependent        

,section #fdbh;,a7f7 of such ,code is   
amended by adding at the end the        
following new paragraph3  7#g7          
,authority to make advance refunds      
without regard to modified definition of
 dependent ,to the extent the ,secretary
 determines appropriate to make or allow
 the maximum number of advance refunds  
by the deadline described in paragraph  
7#c77;,a77ii71 the ,secretary may       
determine the advance refund amounts    
under this subsection without regard to 
the amendments made by paragraphs 7#a7  
and 7#c7 of section #c7;b7 of the ,,cash
 ,act of #bjbj4  4  7#c7 ,conforming    
amendments  7,a7 ,section               
#fdbh;,a7f77#b77;,b7 of such ,code is   
amended by striking qualifying child and
 inserting dependent4  7,b7 ,section    
#fdbh;,a7g7 of such ,code is amended by 
striking qualifying child each place it 
appears and inserting dependent4  7,c7  
,section #fdbh;,a7g77#d77;,b7 of such   
,code is amended by striking such child 
and inserting such dependent4  7#d7     

,effective date ,the amendments made by 
this subsection are contingent upon the 
enactment of the ,,covid-related ,tax   
,relief ,act of #bjbj and shall apply   
7if at all7 as if included in the       
enactment of section #bgb of such ,act4 
#d4 ,budgetary effects  7a7 ,statutory  
,,paygo ,scorecards ,the budgetary      
effects of this ,act shall not be       
entered on either ,,paygo scorecard     
maintained pursuant to section #d7;d7 of
 the ,statutory ,pay-,as-,you-,go ,act  
of #bjaj4  7b7 ,senate ,,paygo          
,scorecards ,the budgetary effects of   
this ,act shall not be entered on any   
,,paygo scorecard maintained for        
purposes of section #dajf of ,h4 ,con4  
,res4 #ga 7#aaeth ,congress74  ,passed  
the ,house of ,representatives ,december
 #bh1 #bjbj4;,cheryl ,l4 ,johnson1,clerk
  ,december #cj1 #bjbj,read the second  
time and placed on the calendar