,,ii ,cal5d> ,no4 #fde #aaf? ,,congress 
#b;d ,session  ,h4 ,r4 #ijea  ,,9 ,,!   
,,s5ate ,,( ,,! ,,unit$ ,,/ates         
,decemb] #bi1 #bjbj,receiv$2 read ! fir/
 "t  ,decemb] #cj1 #bjbj,read ! second  
"t & plac$ on ! cal5d>  ,,an ,,act  ,to 
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 increase recov]y rebate am\nts to      
#b1jjj = individuals1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,c>+ = ,am]icans ) ,supplem5tal ,help 
,act ( #bjbj or ! ,,ca% ,act ( #bjbj4   
#b4 ,recov]y rebate am\nts increas$  7a7
 ,9 g5]al ,section #fdbh;,a ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 z add$ by !     
,,covid-relat$ ,tax ,relief ,act (      
#bjbj1 is am5d$ by /rik+ #fjj ea* place 
x appe>s & ins]t+ #b1jjj1 & by /rik+    
#a1bjj ea* place x appe>s & ins]t+      
#d1jjj4  7b7 ,effective date ,! am5dm5ts
 made by ?is section are cont+5t ^u !   
enactm5t ( ! ,,covid-relat$ ,tax ,relief
 ,act ( #bjbj & %all apply 7if at all7 z
 if includ$ 9 ! enactm5t ( section #bgb 
( su* ,act4  #c4 ,dep5d5ts tak5 into    

acc\nt 9 det]m9+ cr$it & rebates  7a7   
,recov]y rebates  7#a7 ,9 g5]al ,section
 #fdbh7;a77#b7 ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by /rik+ qualify+
 *ildr5 7)9 ! mean+ ( section #bd7;c77 &
 ins]t+ dep5d5ts 7z def9$ 9 section     
#aeb74  7#b7 ,con=m+ am5dm5ts  7,a7     
,section #fdbh7;f77#b7 ( su* ,code is   
am5d$ by ins]t+ & subsection 7a77#b7 7  
appli$ by sub/itut+ qualify+ *ildr5 7)9 
! mean+ ( section #bd7;c77 = dep5d5t 7z 
def9$ 9 section #aeb7 be=e ! p]iod at ! 
end4  7,b7 ,section #fdbh7;g7 ( su*     
,code1 z am5d$ by ! ,,covid-relat$ ,tax 
,relief ,act ( #bjbj1 is am5d$-- 7i7 9  
p>agraph 7#a71 by /rik+ qualify+ *ild   
ea* place x appe>s & ins]t+ dep5d5t1    
7ii7 9 p>agraph 7#b77;,c71 by ins]t+    
7det]m9$ aft] ! application ( subsection
 7f77#b77 aft] subsection 7a77#b71 &    
7iii7 9 p>agraph 7#c77;,b71 by ins]t+ or
 dep5d5t aft] *ild bo? places x appe>s4 
7#c7 ,effective date ,! am5dm5ts made by
 ?is subsection are cont+5t ^u !        
enactm5t ( ! ,,covid-relat$ ,tax ,relief

 ,act ( #bjbj & %all apply 7if at all7 z
 if includ$ 9 ! enactm5t ( section #bgc 
( su* ,act4  7b7 ,additional #bjbj      
recov]y rebates  7#a7 ,9 g5]al ,section 
#fdbh;,a7a77#b7 ( ! ,int]nal ,rev5ue    
,code ( #aihf1 z add$ by !              
,,covid-relat$ ,tax ,relief ,act (      
#bjbj1 is am5d$ by /rik+ qualify+ *ildr5
 7)9 ! mean+ ( section #bd7;c77 & ins]t+
 dep5d5ts 7z def9$ 9 section #aeb74     
7#b7 ,au?ority to make advance refunds  
)\t reg>d to modifi$ def9ition ( dep5d5t
 ,section #fdbh;,a7f7 ( su* ,code is    
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#g7 ,au?ority to make       
advance refunds )\t reg>d to modifi$    
def9ition ( dep5d5t ,to ! ext5t !       
,secret>y det]m9es appropriate to make  
or all[ ! maximum numb] ( advance       
refunds by ! deadl9e describ$ 9 p>agraph
 7#c77;,a77ii71 ! ,secret>y may det]m9e 
! advance refund am\nts "u ?is          
subsection )\t reg>d to ! am5dm5ts made 
by p>agraphs 7#a7 & 7#c7 ( section      
#c7;b7 ( ! ,,ca% ,act ( #bjbj4  4  7#c7 

,con=m+ am5dm5ts  7,a7 ,section         
#fdbh;,a7f77#b77;,b7 ( su* ,code is     
am5d$ by /rik+ qualify+ *ild & ins]t+   
dep5d5t4  7,b7 ,section #fdbh;,a7g7 (   
su* ,code is am5d$ by /rik+ qualify+    
*ild ea* place x appe>s & ins]t+        
dep5d5t4  7,c7 ,section                 
#fdbh;,a7g77#d77;,b7 ( su* ,code is     
am5d$ by /rik+ su* *ild & ins]t+ su*    
dep5d5t4  7#d7 ,effective date ,!       
am5dm5ts made by ?is subsection are     
cont+5t ^u ! enactm5t ( ! ,,covid-relat$
 ,tax ,relief ,act ( #bjbj & %all apply 
7if at all7 z if includ$ 9 ! enactm5t ( 
section #bgb ( su* ,act4  #d4 ,budget>y 
effects  7a7 ,/atutory ,,paygo          
,scorec>ds ,! budget>y effects ( ?is    
,act %all n be ent]$ on ei!r ,,paygo    
scorec>d ma9ta9$ pursuant to section    
#d7;d7 ( ! ,/atutory ,pay-,z-,y-,g ,act 
( #bjaj4  7b7 ,s5ate ,,paygo ,scorec>ds 
,! budget>y effects ( ?is ,act %all n be
 ent]$ on any ,,paygo scorec>d ma9ta9$ =
 purposes ( section #dajf ( ,h4 ,con4   
,res4 #ga 7#aae? ,congress74  ,pass$ !  

,h\se ( ,repres5tatives ,decemb] #bh1   
#bjbj4;,*]yl ,l4 ,johnson1,cl]k         
,decemb] #cj1 #bjbj,read ! second "t &  
plac$ on ! cal5d>