,,ii #aafth ,,congress #b;d ,session ,s4 #ceaf ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,march #ah1 #bjbj,mr4 ,hawley introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide emergency family relief in response to the outbreak of the ,,ncov-#ai4 #a4 ,short title ,this ,act may be cited as the ,emergency ,family ,relief ,act of #bjbj4 #b4 ,establishment of ,,ncov-#ai emergency family relief 7a7 ,establishment of ,,ncov-#ai emergency family relief credit ,subpart ,c of part ,,iv of subchapter ,a of chapter #a of subtitle ,a of such ,code is amended by inserting the following new section3 #cf;,d4 ,,ncov-#ai emergency family relief 7a7 ,in general ,as soon as practicable and not later than two weeks after the date of the enactment of this section1 the ,secretary shall establish a program for making emergency family relief credit payments1 including electronic payments1 on a monthly basis1 without respect to tax liability1 for each citizen residing with a dependent qualifying child equal to the sum of-- 7#a7 with respect to a two-person household1 #a1bhh per full emergency family relief period and a pro rata amount for each partial emergency family relief period4 7#b7 with respect to a three-person household1 #a1ddf per full emergency family relief period and a pro rata amount for each partial emergency family relief period4 7#c7 with respect to a four-person household1 #a1ghf per full emergency family relief period and a pro rata amount for each partial emergency family relief period4 7#d7 with respect to a household larger than a four-person household1 an amount equaling #a1ghf1 plus #dbj per each additional household member beyond the fourth1 per full emergency family relief period and a pro rata amount for each partial emergency family relief period 7b7 ,pro rata amounts ,the pro rata amount for each partial emergency family relief period shall be calculated by multiplying the monthly amount for a full emergency family relief period that would be paid to the beneficiary based on household size for such a period by the percentage calculated by dividing the number of days of the partial emergency family relief period by the number of days of the month during which the majority of the emergency family relief period occurs1 or1 if the emergency family relief period is an even number of days1 by the number of days of the shorter month during which it falls4 7c7 ,limitations 7#a7 ,credit phase out ,the amount of the credit allowable under subsection 7a7 shall be reduced 7but not below zero7 by #ej for each #a1jjj 7or fraction thereof7 by which the beneficiary's modified adjusted gross income exceeds the threshold amount4 ,for purposes of the preceding sentence1 the term modified adjusted gross income means adjusted gross income based on the most recent information submitted by the beneficiary in a form deemed appropriate for the application process by the ,secretary of the ,treasury and increased by any amount excluded from gross income under section #iaa1 #ica1 or #icc4 7#b7 ,threshold amount 7,a7 ,in general ,for purposes of paragraph 7#a71 the term threshold amount means-- 7i7 #ajj1jjj in the case of a joint return2 and 7ii7 #ej1jjj in the case of an individual return4 7#c7 ,household limit ,emergency family relief credit payments may only be claimed by one member of a household1 and only one credit may be claimed per residence4 7,a7 ,marital status ,for purposes of this paragraph1 marital status shall be determined under section #ggjc4 7d7 ,qualifying child 7#a7 ,in general ,in this section1 the term qualifying child means a qualifying child of the filer 7as defined in section #aeb7;c77 who has not attained #ah years of age4 7#b7 ,exception for certain non-citizens ,the term qualifying child shall not include any individual who would not be a dependent if subparagraph 7,a7 of section #aeb7;b77#c7 were applied without regard to all that follows resident of the ,united ,states4 7e7 ,application and verification 7#a7 ,application ,the ,secretary of ,treasury shall establish an expedited process by which citizens may apply for and provide all necessary information to maintain access to installments of the emergency family relief credit outside the annual tax return process utilizing-- 7,a7 information from the beneficiary's most recent tax return if the beneficiary has filed previously and such return is for #bjah or #bjai1 and 7,b7 any additional or alternative information submissions deemed necessary by the ,secretary of the ,treasury to facilitate application1 verification of eligibility for1 and prompt delivery of the emergency family relief credit4 7#b7 ,verification ,no credit shall be allowed under this section to a taxpayer on the basis of his or her residing with other household members unless the taxpayer has provided the name and taxpayer identification number of each such household member in a manner deemed appropriate for the application process by the ,secretary of the ,treasury4 7f7 ,relief periods 7#a7 ,emergency family relief period ,beginning on the date of enactment1 an emergency family relief period shall encompass any monthlong period prior to ,january #a1 #bjba-- 7,a7 during which time an elementary or secondary school as such terms are defined in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja7 or place of care attended by a dependent child has been closed1 or a child care provider of such child who receives compensation for providing child care services on a regular basis is unavailable1 due to an emergency with respect to ,,covid-#ai declared by a ,federal1 state1 or local authority1 or 7,b7 during which time the filer or the filer's spouse has experienced economic hardship including job loss1 lost wages1 or lost self-employment income1 due to an emergency with respect to ,,covid-#ai declared by a ,federal1 state1 or local authority4 7#b7 ,partial emergency family relief period ,beginning on the date of enactment1 a partial emergency family relief period shall encompass any period shorter than one month prior to ,january #a1 #bjba-- 7,a7 during which time an elementary or secondary school as such terms are defined in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja7 or place of care attended by a dependent child has been closed1 or a child care provider of such child who receives compensation for providing child care services on a regular basis is unavailable1 due to an emergency with respect to ,,covid-#ai declared by a ,federal1 state1 or local authority1 or 7,b7 during which time the filer or the filer's spouse has experienced economic hardship including job loss1 lost wages1 or lost self-employment income1 due to an emergency with respect to ,,covid-#ai declared by a ,federal1 state1 or local authority4 7#c7 ,overlap ,for the purpose of calculating a filer's emergency family relief credits1 no emergency family relief period or partial emergency family relief period may overlap with another emergency family relief period or partial emergency family relief period1 nor shall multiple partial emergency family relief periods be counted both immediately prior to and immediately subsequent to a full emergency family relief period4 7g7 ,treatment of emergency family relief credits for income tax purposes 7#a7 ,payments not to be taxed ,notwithstanding any other provision of law1 no amount received as an emergency family relief credit shall be treated as income for the purpose of calculating ,federal1 state1 or local tax liability4 4