,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #djga  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #be1 #bjbj,mr4   
,rubio 7= himself & ,mr4 ,tillis7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to adju/          
id5tification numb] requirem5ts =       
taxpay]s fil+ jo9t returns to receive   
,economic ,impact ,paym5ts4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,am]ican
 ,citiz5 ,coronavirus ,relief ,act4  #b4
 ,adju/m5t ( ,economic ,impact ,paym5ts 
9 cases ( jo9t returns  7a7 ,9 g5]al    
,subsection 7g7 ( section #fdbh ( !     
,int]nal ,rev5ue ,code ( #aihf1 z add$  
by section #bbja ( division ,a ( !      
,,c>es ,act 7,public ,law #aaf-acf71 is 
am5d$ to read z foll[s3  7g7            
,id5tification numb] requirem5t  7#a7 ,9
 g5]al ,9 ! case ( any taxpay] :o does n
 include ! valid id5tification numb] (  
su* taxpay] on ! return ( tax = !       
taxable ye>1 subsection 7a77#a7 %all be 

appli$ by sub/itut+ #j = #a1bjj4  7#b7  
,jo9t returns ,9 ! case ( a jo9t        
return-- 7,a7 if ! valid id5tification  
numb] ( only #a sp\se is includ$ on !   
return ( tax = ! taxable ye>-- 7i7      
subsection 7a77#a7 %all be appli$ by    
sub/itut+ #a1bjj = #b1djj1 &  7ii7      
subsection 7c77#a7 %all be appli$ by    
sub/itut+ #ge1jjj = #aej1jjj1 or  7,b7  
if ! valid id5tification numb] ( nei!r  
sp\se is includ$ on ! return ( tax = !  
taxable ye>1 subsection 7a77#a7 %all be 
appli$ by sub/itut+ #j = #b1djj4  7#c7  
,qualify+ *ild ,a qualify+ *ild ( a     
taxpay] %all n be tak5 into acc\nt "u   
subsection 7a77#b7 unless-- 7,a7 !      
taxpay] includes ! valid id5tification  
numb] ( su* taxpay] 7or1 9 ! case ( a   
jo9t return1 ! valid id5tification numb]
 ( at lea/ #a sp\se7 on ! return ( tax =
 ! taxable ye>1 &  7,b7 ! valid         
id5tification numb] ( su* qualify+ *ild 
is includ$ on ! return ( tax = ! taxable
 ye>4  7#d7 ,valid id5tification numb]  
7,a7 ,9 g5]al ,= purposes ( ?is         

subsection1 ! t]m valid id5tification   
numb] means a social security numb] 7z  
su* t]m is def9$ 9 section #bd7;h77#g774
  7,b7 ,adoption taxpay] id5tification  
numb] ,= purposes ( p>agraph 7#c77;,b71 
9 ! case ( a qualify+ *ild :o is adopt$ 
or plac$ = adoption1 ! t]m valid        
id5tification numb] %all include !      
adoption taxpay] id5tification numb] (  
su* *ild4  7#e7 ,special rule = memb]s (
 ! ,arm$ ,=ces ,p>agraph 7#b7 %all n    
apply 9 ! case :]e at lea/ #a sp\se 0 a 
memb] ( ! ,arm$ ,=ces ( ! ,unit$ ,/ates 
at any "t dur+ ! taxable ye> & ! valid  
id5tification numb] ( at lea/ #a sp\se  
is includ$ on ! return ( tax = ! taxable
 ye>4  7#f7 ,ma!matical or cl]ical error
 au?ority ,any omission ( a correct     
valid id5tification numb] requir$ "u ?is
 subsection %all be treat$ z a          
ma!matical or cl]ical error = purposes (
 apply+ section #fbac7;g77#b7 to su*    
omission4  4  7b7 ,effective date ,!    
am5dm5t made by ?is section %all take   
effect z if includ$ 9 section #bbja ( ! 

,,c>es ,act4