,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dcha  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #cj1 #bjbj,mr4   
,cassidy 7= himself1 ,mr4 ,da9es1 ,mr4  
,romney1 & ,mr4 ,rubio7 introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide supplem5t>y #bjbj      
recov]y rebates to eligible individuals4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,coronavirus ,assi/ance = ,am]ican  
,families ,act4  #b4 ,supplem5t>y #bjbj 
recov]y rebates = individuals  7a7 ,9   
g5]al ,sub*apt] ,b ( *apt] #fe (        
subtitle ,f ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#fdbh ! foll[+ new section3  #fdbh;,a4  
,supplem5t>y #bjbj ,recov]y ,rebates =  
individuals  7a7 ,9 g5]al ,9 addition to
 ! cr$it all[$ "u section #fdbh1 9 !    
case ( an eligible individual1 !re %all 
be all[$ z a cr$it aga9/ ! tax impos$ by
 subtitle ,a = ! fir/ taxable ye> beg9n+
 9 #bjbj an am\nt equal to ! sum (--    

7#a7 #a1jjj 7#b1jjj 9 ! case ( eligible 
individuals fil+ a jo9t return71 plus   
7#b7 an am\nt equal to ! product (      
#a1jjj multipli$ by ! numb] ( dep5d5ts  
7z def9$ 9 section #aeb7;a77 ( !        
taxpay]4  7b7 ,treatm5t ( cr$it ,! cr$it
 all[$ by subsection 7a7 %all be treat$ 
z all[$ by subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a4  7c7 ,limitation
 bas$ on adju/$ gross income ,! am\nt ( 
! cr$it all[$ by subsection 7a7 7det]m9$
 )\t reg>d to ?is subsection &          
subsection 7e77 %all be r$uc$ 7b n bel[ 
z]o7 by #e p]c5t ( s mu* ( ! taxpay]'s  
adju/$ gross income z exce$s-- 7#a7     
#aej1jjj 9 ! case ( a jo9t return1  7#b7
 #aab1ejj 9 ! case ( a head ( h\sehold1 
&  7#c7 #ge1jjj 9 ! case ( a taxpay] n  
describ$ 9 p>agraph 7#a7 or 7#b74  7d7  
,eligible individual ,= purposes ( ?is  
section1 ! t]m eligible individual means
 any individual o!r ?an-- 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    
7e7 ,coord9ation ) advance refunds (    
cr$it  7#a7 ,9 g5]al ,! am\nt ( cr$it   
:i* w\ld 7b = ?is p>agraph7 be all[able 
"u ?is section %all be r$uc$ 7b n bel[  
z]o7 by ! aggregate refunds & cr$its    
made or all[$ to ! taxpay] "u subsection
 7f74 ,any failure to s r$uce ! cr$it   
%all be treat$ z aris+ out ( a          
ma!matical or cl]ical error & assess$   
accord+ to section #fbac7;b77#a74  7#b7 
,jo9t returns ,9 ! case ( a refund or   
cr$it made or all[$ "u subsection 7f7 ) 
respect to a jo9t return1 half ( su*    
refund or cr$it %all be treat$ z hav+   
be5 made or all[$ to ea* individual fil+
 su* return4  7f7 ,advance refunds &    
cr$its  7#a7 ,9 g5]al ,subject to       
p>agraph 7#e71 ea* individual :o 0 an   
eligible individual = su* individual's  
fir/ taxable ye> beg9n+ 9 #bjai %all be 
treat$ z hav+ made a paym5t aga9/ ! tax 
impos$ by *apt] #a = su* taxable ye> 9  

an am\nt equal to ! advance refund am\nt
 = su* taxable ye>4  7#b7 ,advance      
refund am\nt ,= purposes ( p>agraph     
7#a71 ! advance refund am\nt is ! am\nt 
t w\ld h be5 all[$ z a cr$it "u ?is     
section = su* taxable ye> if ?is section
 7o!r ?an subsection 7e7 & ?is          
subsection7 _h appli$ to su* taxable    
ye>4  7#c7 ,tim+ & mann] ( paym5ts  7,a7
 ,tim+ ,! ,secret>y %all1 subject to !  
provisions ( ?is title1 refund or cr$it 
any ov]paym5t attributable to ?is       
section z rapidly z possible4 ,no refund
 or cr$it %all be made or all[$ "u ?is  
subsection aft] ,decemb] #ca1 #bjbj4    
7,b7 ,deliv]y ( paym5ts ,not)/&+ any o!r
 provision ( law1 ! ,secret>y may c]tify
 & disburse refunds payable "u ?is      
subsection electronically to any acc\nt 
to :i* ! payee au?oriz$1 on or aft]     
,janu>y #a1 #bjah1 ! deliv]y ( a refund 
( taxes "u ?is title or ( a ,f$]al      
paym5t 7z def9$ 9 section #cccb ( title 
#ca1 ,unit$ ,/ates ,code74  7,c7 ,waiv] 
( c]ta9 rules ,not)/&+ section #ccbe (  

title #ca1 ,unit$ ,/ates ,code1 or any  
o!r provision ( law1 ) respect to any   
paym5t ( a refund "u ?is subsection1 a  
disburs+ (ficial 9 ! executive bran* ( !
 ,unit$ ,/ates ,gov]nm5t may modify     
paym5t in=mation receiv$ f an (fic] or  
employee describ$ 9 section             
#ccbe7;a77#a77;,b7 ( su* title = !      
purpose ( facilitat+ ! accurate &       
effici5t deliv]y ( su* paym5t4 ,except 9
 cases ( fraud or reckless neglect1 no  
liability "u sections #ccbe1 #cebg1     
#cebh1 or #cebi ( title #ca1 ,unit$     
,/ates ,code1 %all be impos$ ) respect  
to paym5ts made "u ?is subp>agraph4     
7#d7 ,no int]e/ ,no int]e/ %all be all[$
 on any ov]paym5t attributable to ?is   
section4  7#e7 ,alt]nate taxable ye> ,9 
! case ( an individual :o1 at ! "t ( any
 det]m9ation made pursuant to p>agraph  
7#c71 has n fil$ a tax return = ! ye>   
describ$ 9 p>agraph 7#a71 ! ,secret>y   
may-- 7,a7 apply su* p>agraph by        
sub/itut+ #bjah = #bjai1 &  7,b7 if !   
individual has n fil$ a tax return = su*

 individual's fir/ taxable ye> beg9n+ 9 
#bjah1 use in=mation ) respect to su*   
individual = cal5d> ye> #bjai provid$   
9-- 7i7 ,=m ,,ssa-#ajii1 ,social        
,security ,b5efit ,/atem5t1 or  7ii7 ,=m
 ,,rrb-#ajii1 ,social ,security         
,equival5t ,b5efit ,/atem5t4  7#f7      
,notice to taxpay] ,n lat] ?an #ae days 
aft] ! date on :i* ! ,secret>y di/ribut$
 any paym5t to an eligible taxpay]      
pursuant to ?is subsection1 notice %all 
be s5t by mail to su* taxpay]'s la/ kn[n
 address4 ,su* notice %all indicate !   
me?od by :i* su* paym5t 0 made1 ! am\nt 
( su* paym5t1 & a phone numb] = !       
appropriate po9t ( contact at ! ,int]nal
 ,rev5ue ,s]vice to report any failure  
to receive su* paym5t4  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 = #a1jjj4  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+ #a1jjj = #b1jjj1 &  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 = #b1jjj4  7#c7  
,dep5d5t ,a dep5d5t ( 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* dep5d5t 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      
dep5d5t :o is adopt$ or plac$ =         
adoption1 ! t]m valid id5tification     
numb] %all include ! adoption taxpay]   
id5tification numb] ( su* dep5d5t4  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  
7h7 ,regulations ,! ,secret>y %all      
prescribe su* regulations or o!r        
guidance z may be necess>y to c>ry out !
 purposes ( ?is section1 includ+ any su*
 measures z are deem$ appropriate to    

avoid all[+ multiple cr$its or rebates  
to a taxpay]4  4  7b7 ,def9ition (      
defici5cy ,section #fbaa7;b77#d77;,a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by /rik+ & #fdbh & ins]t+ #fdbh1 &
 #fdbh;,a4  7c7 ,treatm5t ( possessions 
,rules simil> to ! rules ( subsection   
7c7 ( section #bbja ( ! ,,c>es ,act     
7,public ,law #aaf-acf7 %all apply =    
purposes ( ?is section4  7d7 ,exception 
f r$uction or (fset ,any cr$it or refund
 all[$ or made to any individual by     
reason ( section #fdbh;,a ( ! ,int]nal  
,rev5ue ,code ( #aihf 7z add$ by ?is    
section7 or by reason ( subsection 7c7 (
 ?is section %all n be-- 7#a7 subject to
 r$uction or (fset pursuant to section  
#cgaf or #cgbj;,a ( title #ca1 ,unit$   
,/ates ,code1  7#b7 subject to r$uction 
or (fset pursuant to subsection 7d71    
7e71 or 7f7 ( section #fdjb ( ! ,int]nal
 ,rev5ue ,code ( #aihf1 or  7#c7 r$uc$  
or (fset by o!r assess$ ,f$]al taxes t  
w\ld o!rwise be subject to levy or      
collection4  7e7 ,public aw>5ess        

campaign ,! ,secret>y ( ! ,treasury 7or 
! ,secret>y's delegate7 %all conduct a  
public aw>5ess campaign1 9 coord9ation )
 ! ,commission] ( ,social ,security & ! 
heads ( o!r relevant ,f$]al ag5cies1 to 
provide in=mation reg>d+ ! availability 
( ! cr$it & rebate all[$ "u section     
#fdbh;,a ( ! ,int]nal ,rev5ue ,code (   
#aihf 7z add$ by ?is section71 includ+  
in=mation ) respect to individuals :o   
may n h fil$ a tax return = taxable ye> 
#bjah or #bjai4  7f7 ,con=m+ am5dm5ts   
7#a7 ,p>agraph 7#b7 ( section #acbd7;b7 
( title #ca1 ,unit$ ,/ates ,code1 is    
am5d$ by ins]t+ 8#fdbh;,a10 aft]        
8#fdbh104  7#b7 ,! table ( sections =   
sub*apt] ,b ( *apt] #fe ( subtitle ,f ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by ins]t+ aft] ! item relat+ to   
section #fdbh ! foll[+3  ,sec4 #fdbh;,a4
 ,supplem5t>y #bjbj ,recov]y ,rebates = 
individuals4  4