,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ceaf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ah1 #bjbj,mr4    
,hawley introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide em]g5cy
 family relief 9 response to ! outbreak 
( ! ,,ncov-#ai4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,em]g5cy ,family   
,relief ,act ( #bjbj4  #b4 ,e/abli%m5t (
 ,,ncov-#ai em]g5cy family relief  7a7  
,e/abli%m5t ( ,,ncov-#ai em]g5cy family 
relief cr$it ,subp>t ,c ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( subtitle ,a (  
su* ,code is am5d$ by ins]t+ ! foll[+   
new section3  #cf;,d4 ,,ncov-#ai em]g5cy
 family relief  7a7 ,9 g5]al ,z soon z  
practicable & n lat] ?an two weeks aft] 
! date ( ! enactm5t ( ?is section1 !    
,secret>y %all e/abli% a program = mak+ 
em]g5cy family relief cr$it paym5ts1    
includ+ electronic paym5ts1 on a mon?ly 
basis1 )\t respect to tax liability1 =  
ea* citiz5 resid+ ) a dep5d5t qualify+  

*ild equal to ! sum (-- 7#a7 ) respect  
to a two-p]son h\sehold1 #a1bhh p] full 
em]g5cy family relief p]iod & a pro rata
 am\nt = ea* p>tial em]g5cy family      
relief p]iod4  7#b7 ) respect to a      
?ree-p]son h\sehold1 #a1ddf p] full     
em]g5cy family relief p]iod & a pro rata
 am\nt = ea* p>tial em]g5cy family      
relief p]iod4  7#c7 ) respect to a      
f\r-p]son h\sehold1 #a1ghf p] full      
em]g5cy family relief p]iod & a pro rata
 am\nt = ea* p>tial em]g5cy family      
relief p]iod4  7#d7 ) respect to a      
h\sehold l>g] ?an a f\r-p]son h\sehold1 
an am\nt equal+ #a1ghf1 plus #dbj p] ea*
 additional h\sehold memb] beyond !     
f\r?1 p] full em]g5cy family relief     
p]iod & a pro rata am\nt = ea* p>tial   
em]g5cy family relief p]iod  7b7 ,pro   
rata am\nts ,! pro rata am\nt = ea*     
p>tial em]g5cy family relief p]iod %all 
be calculat$ by multiply+ ! mon?ly am\nt
 = a full em]g5cy family relief p]iod t 
w\ld be paid to ! b5efici>y bas$ on     
h\sehold size = su* a p]iod by !        

p]c5tage calculat$ by divid+ ! numb] (  
days ( ! p>tial em]g5cy family relief   
p]iod by ! numb] ( days ( ! mon? dur+   
:i* ! majority ( ! em]g5cy family relief
 p]iod occurs1 or1 if ! em]g5cy family  
relief p]iod is an ev5 numb] ( days1 by 
! numb] ( days ( ! %ort] mon? dur+ :i* x
 falls4  7c7 ,limitations  7#a7 ,cr$it  
phase out ,! am\nt ( ! cr$it all[able "u
 subsection 7a7 %all be r$uc$ 7b n bel[ 
z]o7 by #ej = ea* #a1jjj 7or fraction   
!re(7 by :i* ! b5efici>y's modifi$      
adju/$ gross income exce$s ! ?re%old    
am\nt4 ,= purposes ( ! prec$+ s5t5ce1 ! 
t]m modifi$ adju/$ gross income means   
adju/$ gross income bas$ on ! mo/ rec5t 
in=mation submitt$ by ! b5efici>y 9 a =m
 deem$ appropriate = ! application      
process by ! ,secret>y ( ! ,treasury &  
increas$ by any am\nt exclud$ f gross   
income "u section #iaa1 #ica1 or #icc4  
7#b7 ,?re%old am\nt  7,a7 ,9 g5]al ,=   
purposes ( p>agraph 7#a71 ! t]m ?re%old 
am\nt means-- 7i7 #ajj1jjj 9 ! case ( a 
jo9t return2 &  7ii7 #ej1jjj 9 ! case ( 

an individual return4  7#c7 ,h\sehold   
limit ,em]g5cy family relief cr$it      
paym5ts may only be claim$ by "o memb] (
 a h\sehold1 & only "o cr$it may be     
claim$ p] resid5ce4 7,a7 ,m>ital /atus  
,= purposes ( ?is p>agraph1 m>ital /atus
 %all be det]m9$ "u section #ggjc4  7d7 
,qualify+ *ild  7#a7 ,9 g5]al ,9 ?is    
section1 ! t]m qualify+ *ild means a    
qualify+ *ild ( ! fil] 7z def9$ 9       
section #aeb7;c77 :o has n atta9$ #ah   
ye>s ( age4  7#b7 ,exception = c]ta9    
non-citiz5s ,! t]m qualify+ *ild %all n 
include any individual :o w\ld n be a   
dep5d5t if subp>agraph 7,a7 ( section   
#aeb7;b77#c7 7 appli$ )\t reg>d to all t
 foll[s resid5t ( ! ,unit$ ,/ates4  7e7 
,application & v]ification  7#a7        
,application ,! ,secret>y ( ,treasury   
%all e/abli% an exp$it$ process by :i*  
citiz5s may apply = & provide all       
necess>y in=mation to ma9ta9 access to  
in/allm5ts ( ! em]g5cy family relief    
cr$it outside ! annual tax return       
process utiliz+-- 7,a7 in=mation f !    

b5efici>y's mo/ rec5t tax return if !   
b5efici>y has fil$ previ\sly & su*      
return is = #bjah or #bjai1 &  7,b7 any 
additional or alt]native in=mation      
submissions deem$ necess>y by !         
,secret>y ( ! ,treasury to facilitate   
application1 v]ification ( eligibility  
=1 & prompt deliv]y ( ! em]g5cy family  
relief cr$it4  7#b7 ,v]ification ,no    
cr$it %all be all[$ "u ?is section to a 
taxpay] on ! basis ( 8 or h] resid+ )   
o!r h\sehold memb]s unless ! taxpay] has
 provid$ ! "n & taxpay] id5tification   
numb] ( ea* su* h\sehold memb] 9 a mann]
 deem$ appropriate = ! application      
process by ! ,secret>y ( ! ,treasury4   
7f7 ,relief p]iods  7#a7 ,em]g5cy family
 relief p]iod ,beg9n+ on ! date (       
enactm5t1 an em]g5cy family relief p]iod
 %all encompass any mon?long p]iod prior
 to ,janu>y #a1 #bjba-- 7,a7 dur+ :i* "t
 an elem5t>y or second>y s*ool z su*    
t]ms are def9$ 9 section #haja ( !      
,elem5t>y & ,second>y ,education ,act ( 
#aife 7#bj ,u4,s4,c4 #ghja7 or place (  

c>e att5d$ by a dep5d5t *ild has be5    
clos$1 or a *ild c>e provid] ( su* *ild 
:o receives comp5sation = provid+ *ild  
c>e s]vices on a regul> basis is        
unavailable1 due to an em]g5cy ) respect
 to ,,covid-#ai decl>$ by a ,f$]al1     
/ate1 or local au?ority1 or  7,b7 dur+  
:i* "t ! fil] or ! fil]'s sp\se has     
exp]i5c$ economic h>d%ip includ+ job    
loss1 lo/ wages1 or lo/ self-employm5t  
income1 due to an em]g5cy ) respect to  
,,covid-#ai decl>$ by a ,f$]al1 /ate1 or
 local au?ority4  7#b7 ,p>tial em]g5cy  
family relief p]iod ,beg9n+ on ! date ( 
enactm5t1 a p>tial em]g5cy family relief
 p]iod %all encompass any p]iod %ort]   
?an "o mon? prior to ,janu>y #a1 #bjba--
 7,a7 dur+ :i* "t an elem5t>y or        
second>y s*ool z su* t]ms are def9$ 9   
section #haja ( ! ,elem5t>y & ,second>y 
,education ,act ( #aife 7#bj ,u4,s4,c4  
#ghja7 or place ( c>e att5d$ by a       
dep5d5t *ild has be5 clos$1 or a *ild   
c>e provid] ( su* *ild :o receives      
comp5sation = provid+ *ild c>e s]vices  

on a regul> basis is unavailable1 due to
 an em]g5cy ) respect to ,,covid-#ai    
decl>$ by a ,f$]al1 /ate1 or local      
au?ority1 or  7,b7 dur+ :i* "t ! fil] or
 ! fil]'s sp\se has exp]i5c$ economic   
h>d%ip includ+ job loss1 lo/ wages1 or  
lo/ self-employm5t income1 due to an    
em]g5cy ) respect to ,,covid-#ai decl>$ 
by a ,f$]al1 /ate1 or local au?ority4   
7#c7 ,ov]lap ,= ! purpose ( calculat+ a 
fil]'s em]g5cy family relief cr$its1 no 
em]g5cy family relief p]iod or p>tial   
em]g5cy family relief p]iod may ov]lap )
 ano!r em]g5cy family relief p]iod or   
p>tial em]g5cy family relief p]iod1 nor 
%all multiple p>tial em]g5cy family     
relief p]iods be c\nt$ bo? imm$iately   
prior to & imm$iately subsequ5t to a    
full em]g5cy family relief p]iod4  7g7  
,treatm5t ( em]g5cy family relief cr$its
 = income tax purposes  7#a7 ,paym5ts n 
to be tax$ ,not)/&+ any o!r provision ( 
law1 no am\nt receiv$ z an em]g5cy      
family relief cr$it %all be treat$ z    
income = ! purpose ( calculat+ ,f$]al1  

/ate1 or local tax liability4  4