,,ii  #aafth ,,congress  #b;d ,session  
,s4 #dcha  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #cj1     
#bjbj,mr4 ,cassidy 7for himself1 ,mr4   
,daines1 ,mr4 ,romney1 and ,mr4 ,rubio7 
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 provide supplementary #bjbj    
recovery rebates to eligible            
individuals4  #a4 ,short title ,this    
,act may be cited as the ,coronavirus   
,assistance for ,american ,families     
,act4  #b4 ,supplementary #bjbj recovery
 rebates for individuals  7a7 ,in       
general ,subchapter ,b of chapter #fe of
 subtitle ,f of the ,internal ,revenue  
,code of #aihf is amended by inserting  
after section #fdbh the following new   
section3  #fdbh;,a4 ,supplementary #bjbj
 ,recovery ,rebates for individuals  7a7
 ,in general ,in addition to the credit 
allowed under section #fdbh1 in the case
 of an eligible individual1 there shall 

be allowed as a credit against the tax  
imposed by subtitle ,a for the first    
taxable year beginning in #bjbj an      
amount equal to the sum of-- 7#a7 #a1jjj
 7#b1jjj in the case of eligible        
individuals filing a joint return71 plus
  7#b7 an amount equal to the product of
 #a1jjj multiplied by the number of     
dependents 7as defined in section       
#aeb7;a77 of the taxpayer4  7b7         
,treatment of credit ,the credit allowed
 by subsection 7a7 shall be treated as  
allowed by subpart ,c of part ,,iv of   
subchapter ,a of chapter #a4  7c7       
,limitation based on adjusted gross     
income ,the amount of the credit allowed
 by subsection 7a7 7determined without  
regard to this subsection and subsection
 7e77 shall be reduced 7but not below   
zero7 by #e percent of so much of the   
taxpayer's adjusted gross income as     
exceeds-- 7#a7 #aej1jjj in the case of a
 joint return1  7#b7 #aab1ejj in the    
case of a head of household1 and  7#c7  
#ge1jjj in the case of a taxpayer not   

described in paragraph 7#a7 or 7#b74    
7d7 ,eligible individual ,for purposes  
of this section1 the term eligible      
individual means any individual other   
than-- 7#a7 any nonresident alien       
individual1  7#b7 any individual with   
respect to whom a deduction under       
section #aea is allowable to another    
taxpayer for a taxable year beginning in
 the calendar year in which the         
individual's taxable year begins1 and   
7#c7 an estate or trust4  7e7           
,coordination with advance refunds of   
credit  7#a7 ,in general ,the amount of 
credit which would 7but for this        
paragraph7 be allowable under this      
section shall be reduced 7but not below 
zero7 by the aggregate refunds and      
credits made or allowed to the taxpayer 
under subsection 7f74 ,any failure to so
 reduce the credit shall be treated as  
arising out of a mathematical or        
clerical error and assessed according to
 section #fbac7;b77#a74  7#b7 ,joint    
returns ,in the case of a refund or     

credit made or allowed under subsection 
7f7 with respect to a joint return1 half
 of such refund or credit shall be      
treated as having been made or allowed  
to each individual filing such return4  
7f7 ,advance refunds and credits  7#a7  
,in general ,subject to paragraph 7#e71 
each individual who was an eligible     
individual for such individual's first  
taxable year beginning in #bjai shall be
 treated as having made a payment       
against the tax imposed by chapter #a   
for such taxable year in an amount equal
 to the advance refund amount for such  
taxable year4  7#b7 ,advance refund     
amount ,for purposes of paragraph 7#a71 
the advance refund amount is the amount 
that would have been allowed as a credit
 under this section for such taxable    
year if this section 7other than        
subsection 7e7 and this subsection7 had 
applied to such taxable year4  7#c7     
,timing and manner of payments  7,a7    
,timing ,the ,secretary shall1 subject  
to the provisions of this title1 refund 

or credit any overpayment attributable  
to this section as rapidly as possible4 
,no refund or credit shall be made or   
allowed under this subsection after     
,december #ca1 #bjbj4  7,b7 ,delivery of
 payments ,notwithstanding any other    
provision of law1 the ,secretary may    
certify and disburse refunds payable    
under this subsection electronically to 
any account to which the payee          
authorized1 on or after ,january #a1    
#bjah1 the delivery of a refund of taxes
 under this title or of a ,federal      
payment 7as defined in section #cccb of 
title #ca1 ,united ,states ,code74  7,c7
 ,waiver of certain rules               
,notwithstanding section #ccbe of title 
#ca1 ,united ,states ,code1 or any other
 provision of law1 with respect to any  
payment of a refund under this          
subsection1 a disbursing official in the
 executive branch of the ,united ,states
 ,government may modify payment         
information received from an officer or 
employee described in section           

#ccbe7;a77#a77;,b7 of such title for the
 purpose of facilitating the accurate   
and efficient delivery of such payment4 
,except in cases of fraud or reckless   
neglect1 no liability under sections    
#ccbe1 #cebg1 #cebh1 or #cebi of title  
#ca1 ,united ,states ,code1 shall be    
imposed with respect to payments made   
under this subparagraph4  7#d7 ,no      
interest ,no interest shall be allowed  
on any overpayment attributable to this 
section4  7#e7 ,alternate taxable year  
,in the case of an individual who1 at   
the time of any determination made      
pursuant to paragraph 7#c71 has not     
filed a tax return for the year         
described in paragraph 7#a71 the        
,secretary may-- 7,a7 apply such        
paragraph by substituting #bjah for     
#bjai1 and  7,b7 if the individual has  
not filed a tax return for such         
individual's first taxable year         
beginning in #bjah1 use information with
 respect to such individual for calendar
 year #bjai provided in-- 7i7 ,form     

,,ssa-#ajii1 ,social ,security ,benefit 
,statement1 or  7ii7 ,form ,,rrb-#ajii1 
,social ,security ,equivalent ,benefit  
,statement4  7#f7 ,notice to taxpayer   
,not later than #ae days after the date 
on which the ,secretary distributed any 
payment to an eligible taxpayer pursuant
 to this subsection1 notice shall be    
sent by mail to such taxpayer's last    
known address4 ,such notice shall       
indicate the method by which such       
payment was made1 the amount of such    
payment1 and a phone number for the     
appropriate point of contact at the     
,internal ,revenue ,service to report   
any failure to receive such payment4    
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 #a1jjj4  
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 #a1jjj 
for #b1jjj1 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
 #b1jjj4  7#c7 ,dependent ,a dependent  
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     
dependent 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 dependent who is       
adopted or placed for adoption1 the term
 valid identification number shall      
include the adoption taxpayer           
identification number of such dependent4
  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  7h7    
,regulations ,the ,secretary shall      
prescribe such regulations or other     
guidance as may be necessary to carry   
out the purposes of this section1       
including any such measures as are      
deemed appropriate to avoid allowing    
multiple credits or rebates to a        
taxpayer4  4  7b7 ,definition of        
deficiency ,section #fbaa7;b77#d77;,a7  
of the ,internal ,revenue ,code of #aihf
 is amended by striking and #fdbh and   
inserting #fdbh1 and #fdbh;,a4  7c7     
,treatment of possessions ,rules similar
 to the rules of subsection 7c7 of      
section #bbja of the ,,cares ,act       
7,public ,law #aaf-acf7 shall apply for 
purposes of this section4  7d7          
,exception from reduction or offset ,any
 credit or refund allowed or made to any
 individual by reason of section        
#fdbh;,a of the ,internal ,revenue ,code
 of #aihf 7as added by this section7 or 
by reason of subsection 7c7 of this     
section shall not be-- 7#a7 subject to  

reduction or offset pursuant to section 
#cgaf or #cgbj;,a of title #ca1 ,united 
,states ,code1  7#b7 subject to         
reduction or offset pursuant to         
subsection 7d71 7e71 or 7f7 of section  
#fdjb of the ,internal ,revenue ,code of
 #aihf1 or  7#c7 reduced or offset by   
other assessed ,federal taxes that would
 otherwise be subject to levy or        
collection4  7e7 ,public awareness      
campaign ,the ,secretary of the         
,treasury 7or the ,secretary's delegate7
 shall conduct a public awareness       
campaign1 in coordination with the      
,commissioner of ,social ,security and  
the heads of other relevant ,federal    
agencies1 to provide information        
regarding the availability of the credit
 and rebate allowed under section       
#fdbh;,a of the ,internal ,revenue ,code
 of #aihf 7as added by this section71   
including information with respect to   
individuals who may not have filed a tax
 return for taxable year #bjah or #bjai4
  7f7 ,conforming amendments  7#a7      

,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 is    
amended by inserting 8#fdbh;,a10 after  
8#fdbh104  7#b7 ,the table of sections  
for subchapter ,b of chapter #fe of     
subtitle ,f of the ,internal ,revenue   
,code of #aihf is amended by inserting  
after the item relating to section #fdbh
 the following3  ,sec4 #fdbh;,a4        
,supplementary #bjbj ,recovery ,rebates 
for individuals4  4