,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cfgi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #aa1      
#bjbj,ms4 ,duckworth 7for herself1 ,mr4 
,scott of ,south ,carolina1 ,ms4        
,klobuchar1 ,mr4 ,braun1 ,mr4 ,wyden1   
,mr4 ,lankford1 ,ms4 ,smith1 and ,ms4   
,ernst7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
require the ,internal ,revenue ,service 
to establish a procedure by which       
parents may immediately claim the       
recovery rebate amount for children born
 in #bjbj4  #a4 ,short title ,this ,act 
may be cited as the ,newborn ,,cares    
,act4  #b4 ,advance recovery payments   
for children born in #bjbj  7a7 ,in     
general ,paragraph 7#c7 of section      
#fdbh7;f7 of the ,internal ,revenue     
,code of #aihf1 as added by the ,,cares 
,act 7,public ,law #aaf-acf71 is amended
 by adding at the end the following new 
subparagraph3  7,d7 ,payments relating  
to children born in #bjbj  7i7 ,in      

general ,in the case of a qualifying    
child 7within the meaning of section    
#bd7;c77 of the taxpayer born during    
calendar year #bjbj1 for purposes of    
determining the advance refund amount of
 the taxpayer under paragraph 7#b71 such
 child shall be treated as if the child 
had been born in calendar year #bjai 7or
 #bjah1 in the case of a taxpayer to    
whom paragraph 7#e77;,a7 applies7 and   
taken into account as a dependent of the
 taxpayer for such year4  7ii7 ,claims  
,the ,secretary shall establish a       
procedure to allow a taxpayer to file a 
claim1 during calendar year #bjbj1 for  
the dollar amount attributable under    
subsection 7a77#b7 7as adjusted under   
subsection 7c77 to a child described in 
clause 7i74 ,such a claim-- 7,i7 shall  
be filed in such manner as the          
,secretary shall prescribe1 and  7,,ii7 
shall include the social security number
 7as defined in section #bd7;h77#g77 of 
such child4  ,any amount with respect to
 which a valid claim is filed shall be  

refunded or credited as rapidly as      
possible according to the rules of this 
paragraph1 without regard to whether the
 taxpayer has previously received       
payment of any advance refund amount 7or
 any portion of such amount7 under this 
subsection4  7iii7 ,qualifying child    
,solely for purposes of this            
subparagraph1 in applying section       
#bd7;c71 any child of the taxpayer who  
is born during calendar year #bjbj shall
 be deemed to have satisfied the        
requirements of subparagraphs 7,b7 and  
7,d7 of section #aeb7;c77#a7 if such    
child satisfies such requirements for   
the period beginning on the date of     
birth of the child and ending on the    
date the claim is filed4  7iv7 ,denial  
of double claims ,only #a refund or     
credit by reason of this subparagraph   
shall be issued with respect to any     
qualifying child4  4  7b7 ,effective    
date ,the amendment made by this section
 shall take effect as if included in the
 enactment of section #bbja of the      

,,cares ,act 7,public ,law #aaf-acf74