,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ceba  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ah1 #bjbj,mr4    
,cotton introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to provide         
assi/ance ?r\gh tax rebates1 c]ta9      
,f$]al assi/ance programs1 & bus9ess    
loans1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z !         
,coronavirus ,economic ,/imulus ,act4   
#b4 ,refund ( #bjah income taxes  7a7 ,9
 g5]al ,sub*apt] ,b ( *apt] #fe ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #fdbg ! foll[+   
new section3  #fdbh4 ,refund ( #bjah    
income taxes  7a7 ,9 g5]al ,ea* eligible
 individual %all be treat$ z hav+ made a
 paym5t aga9/ ! tax impos$ by *apt] #a =
 ! fir/ taxable ye> beg9n+ 9 #bjah 9 an 
am\nt equal to ! applicable am\nt4  7b7 
,eligible individual ,= purposes ( ?is  
section-- 7#a7 ,9 g5]al ,! t]m eligible 
individual means any individual o!r ?an 
an individual describ$ 9 subp>agraph    

7,b7 ^: adju/$ gross income = ! taxable 
ye> exce$s #ajj1jjj 7#bjj1jjj 9 ! case (
 a jo9t return74  7#b7 ,individual      
describ$ ,individuals describ$ 9 ?is    
subp>agraph is-- 7,a7 any nonresid5t    
ali5 individual1  7,b7 any individual ) 
respect to :om a d$uction "u section    
#aea is all[able to ano!r taxpay] = a   
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
! individual's taxable ye> beg9s1 &     
7,c7 an e/ate or tru/4  7#c7 ,jo9t      
returns ,9 ! case ( a jo9t return "u    
section #fjac1 bo? sp\ses %all be treat$
 z "o individual4  7c7 ,applicable am\nt
 ,= purposes ( ?is section-- 7#a7 ,9    
g5]al ,! applicable am\nt is an am\nt   
equal to ! sum (-- 7,a7 #a1jjj 7#b1jjj 9
 ! case ( a jo9t return71 plus  7,b7    
#ejj = ea* dep5d5t ( ! individual = !   
taxable ye>4  7#b7 ,id5tification ,numb]
 ,requirem5t  7,a7 ,9 g5]al ,9 any case 
9 :i* an individual does n provide a    
valid id5tification numb] = su*         
individual 7& 9 ! case ( a jo9t return1 
= ! sp\se ( su* individual71 !          

applicable am\nt %all be z]o4  7,b7     
,dep5d5ts ,9 any case 9 :i* ! individual
 does n provide a valid id5tification   
numb] = a dep5d5t ( su* individual1 su* 
dep5d5t %all n be tak5 into acc\nt 9    
det]m9+ ! applicable am\nt "u p>agraph  
7#a74  7,c7 ,valid id5tification numb]  
,= purposes ( ?is p>agraph1 ! t]m valid 
id5tification numb] means a social      
security numb] issu$ to an individual by
 ! ,social ,security ,adm9i/ration4 ,su*
 t]m %all n include a ,,t9 issu$ by !   
,int]nal ,rev5ue ,s]vice4  7,d7 ,special
 rule = memb]s ( ! arm$ =ces ,p>agraph  
7#a7 %all n apply to a jo9t return :]e  
at lea/ #a sp\se 0 a memb] ( ! ,arm$    
,=ces ( ! ,unit$ ,/ates at any "t dur+ !
 taxable ye>4  7d7 ,o!r rules  7#a7     
,tim+ ( paym5ts ,! ,secret>y %all refund
 any ov]paym5t attributable to ?is      
section z rapidly z possible4  7#b7 ,no 
int]e/ ,no int]e/ %all be all[$ on any  
ov]paym5t attributable to a paym5t deem$
 made "u ?is section4  4  7b7 ,cl]ical  
am5dm5t ,! table ( sections = sub*apt]  

,b ( *apt] #fe ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by ins]t+ aft] ! 
item relat+ to section #fdbg ! foll[+   
new item3  ,sec4 #fdbh4 ,refund ( #bjah 
income taxes4  4