,,ii  #aafth ,,congress  #b;d ,session  
,s4 #djga  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #be1     
#bjbj,mr4 ,rubio 7for himself and ,mr4  
,tillis7 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 adjust identification number   
requirements for taxpayers filing joint 
returns to receive ,economic ,impact    
,payments4  #a4 ,short title ,this ,act 
may be cited as the ,american ,citizen  
,coronavirus ,relief ,act4  #b4         
,adjustment of ,economic ,impact        
,payments in cases of joint returns  7a7
 ,in general ,subsection 7g7 of section 
#fdbh of the ,internal ,revenue ,code of
 #aihf1 as added by section #bbja of    
division ,a of the ,,cares ,act 7,public
 ,law #aaf-acf71 is amended to read as  
follows3  7g7 ,identification number    
requirement  7#a7 ,in general ,in the   
case of any taxpayer who does not       
include the valid identification number 

of such taxpayer on the return of tax   
for the taxable year1 subsection 7a77#a7
 shall be applied by substituting #j for
 #a1bjj4  7#b7 ,joint returns ,in the   
case of a joint return-- 7,a7 if the    
valid identification number of only #a  
spouse is included on the return of tax 
for the taxable year-- 7i7 subsection   
7a77#a7 shall be applied by substituting
 #a1bjj for #b1djj1 and  7ii7 subsection
 7c77#a7 shall be applied by            
substituting #ge1jjj for #aej1jjj1 or   
7,b7 if the valid identification number 
of neither spouse is included on the    
return of tax for the taxable year1     
subsection 7a77#a7 shall be applied by  
substituting #j for #b1djj4  7#c7       
,qualifying child ,a qualifying child of
 a taxpayer shall not be taken into     
account under subsection 7a77#b7        
unless-- 7,a7 the taxpayer includes the 
valid identification number of such     
taxpayer 7or1 in the case of a joint    
return1 the valid identification number 
of at least #a spouse7 on the return of 

tax for the taxable year1 and  7,b7 the 
valid identification number of such     
qualifying child is included on the     
return of tax for the taxable year4     
7#d7 ,valid identification number  7,a7 
,in general ,for purposes of this       
subsection1 the term valid              
identification number means a social    
security number 7as such term is defined
 in section #bd7;h77#g774  7,b7         
,adoption taxpayer identification number
 ,for purposes of paragraph 7#c77;,b71  
in the case of a qualifying child who is
 adopted or placed for adoption1 the    
term valid identification number shall  
include the adoption taxpayer           
identification number of such child4    
7#e7 ,special rule for members of the   
,armed ,forces ,paragraph 7#b7 shall not
 apply in the case where at least #a    
spouse was a member of the ,armed       
,forces of the ,united ,states at any   
time during the taxable year and the    
valid identification number of at least 
#a spouse is included on the return of  

tax for the taxable year4  7#f7         
,mathematical or clerical error         
authority ,any omission of a correct    
valid identification number required    
under this subsection shall be treated  
as a mathematical or clerical error for 
purposes of applying section            
#fbac7;g77#b7 to such omission4  4  7b7 
,effective date ,the amendment made by  
this section shall take effect as if    
included in section #bbja of the ,,cares
 ,act4