,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ddie  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #f1 #bjbj,ms4   
,hassan 7= h]self1 ,ms4 ,coll9s1 & ,ms4 
,s9ema7 introduc$ ! foll[+ bill2 :i* 0  
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide =      
automatic advance refunds ( additional  
/imulus tax cr$its = specifi$           
individuals1 & = o!r purposes4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,automatic ,ca% ,assi/ance ,act4  #b4   
,ensur+ automatic advance refunds (     
additional /imulus tax cr$its = specifi$
 individuals  7a7 ,9 g5]al ,not)/&+ any 
o!r law1 ) respect to any /imulus tax   
cr$it :i* is all[$ to any specifi$      
individual :o1 at ! "t ( any det]m9ation
 ( any advance refund ( su* cr$it 7z    
describ$ 9 subsection 7b77#a77;,c771 has
 n fil$ a tax return = su* individual's 
fir/ taxable ye> beg9n+ 9 #bjah or      
#bjai-- 7#a7 det]m9e ! am\nt ( su*      
advance refund ) respect to su*         

individual )\t reg>d to any limitation  
bas$ on income & on ! basis ( in=mation 
) respect to su* individual :i* is      
provid$ by-- 7,a7 9 ! case ( a specifi$ 
social security b5efici>y or a specifi$ 
supplem5tal security income recipi5t1 ! 
,commission] ( ,social ,security1  7,b7 
9 ! case ( a specifi$ railroad retirem5t
 b5efici>y1 ! ,railroad ,retirem5t      
,bo>d1 &  7,c7 9 ! case ( a specifi$    
vet]ans b5efici>y1 ! ,secret>y (        
,vet]ans ,affairs 79 coord9ation )1 & ) 
! assi/ance (1 ! ,commission] ( ,social 
,security if appropriate71 &  7#b7 )    
respect to any am\nt ( su* advance      
refund :i* is det]m9$ bas$ ^u ! numb] ( 
dep5d5ts ( ! taxpay]1 disburse any      
paym5t ) respect to su* am\nt "u rules  
simil> to ! rules ( p>agraph 7#g7 (     
section #fdbh7;f7 ( ! ,int]nal ,rev5ue  
,code ( #aihf 7z add$ by section #c74   
7b7 ,def9itions & special rules  7#a7   
,/imulus tax cr$it ,= purposes ( ?is    
section1 ! t]m /imulus tax cr$it means  
any tax cr$it all[$ "u ! ,int]nal       

,rev5ue ,code ( #aihf :i*-- 7,a7 is     
enact$ aft] ,m>* #bg1 #bjbj1 & be=e     
,decemb] #ca1 #bjbj1  7,b7 is all[$ to  
any eligible individual 7z def9$ 9      
section #fdbh7;d7 ( su* ,code71 &  7,c7 
provides = an advanc$ refund ( su* cr$it
 9 a mann] simil> to t provid$ "u       
section #fdbh7;f7 ( su* ,code4  7#b7    
,specifi$ individual  7,a7 ,9 g5]al ,=  
purposes ( ?is section1 ! t]m specifi$  
individual means any individual :o is-- 
7i7 a specifi$ social security          
b5efici>y1  7ii7 a specifi$ supplem5tal 
security income recipi5t1  7iii7 a      
specifi$ railroad retirem5t b5efici>y1  
or  7iv7 a specifi$ vet]ans b5efici>y4  
7,b7 ,specifi$ social security b5efici>y
 ,= purposes ( ?is section-- 7i7 ,9     
g5]al ,! t]m specifi$ social security   
b5efici>y means any individual :o1 = !  
la/ mon? t ends prior to ! date (       
enactm5t ( ! /imulus tax cr$it1 is      
entitl$ to any mon?ly insurance b5efit  
payable "u title ,,ii ( ! ,social       
,security ,act 7#db ,u4,s4,c4 #dja et   

seq471 includ+ paym5ts made pursuant to 
sections #bjb7;d71 #bbc7;g71 &          
#bbc7;i77#g7 ( su* ,act4  7ii7          
,exception ,su* t]m %all n include any  
individual if su* b5efit is n payable = 
su* mon? by reason ( section #bjb7x7 ( !
 ,social ,security ,act 7#db ,u4,s4,c4  
#djb7x77 or section #aabi;,a ( su* ,act 
7#db ,u4,s4,c4 #acbj;a-#h;a74  7,c7     
,specifi$ supplem5tal security income   
recipi5t ,= purposes ( ?is section-- 7i7
 ,9 g5]al ,! t]m specifi$ supplem5tal   
security income recipi5t means any      
individual :o1 = ! la/ mon? t ends prior
 to ! date ( enactm5t ( ! /imulus tax   
cr$it1 is eligible = a mon?ly b5efit    
payable "u title ,,xvi ( ! ,social      
,security ,act 7#db ,u4,s4,c4 #acha et  
seq47 7o!r ?an a b5efit to an individual
 describ$ 9 section #afaa7;e77#a77;,b7 (
 su* ,act 7#db ,u4,s4,c4                
#achb7;e77#a77;,b7771 includ+-- 7,i7    
paym5ts made pursuant to section        
#afad7;a77#c77;,c7 ( su* ,act 7#db      
,u4,s4,c4 #achb;c7a77#c77;,c771  7,,ii7 

paym5ts made pursuant to section        
#afai7;a7 7#db ,u4,s4,c4 #achb;h7 or    
subsections 7a77#d71 7a77#g71 or 7p77#g7
 ( section #afca 7#db ,u4,s4,c4 #achc7 (
 su* ,act1 &  7,,iii7 ,/ate supplem5t>y 
paym5ts ( ! type ref]r$ to 9 section    
#afaf7;a7 ( su* ,act 7#db ,u4,s4,c4     
#achb;e7a77 7or paym5ts ( ! type        
describ$ 9 section #bab7;a7 ( ,public   
,law #ic-ff7 :i* are paid by !          
,commission] "u an agreem5t ref]r$ to 9 
su* section #afaf7;a7 7or section       
#bab7;a7 ( ,public ,law #ic-ff74  7ii7  
,exception ,su* t]m %all n include any  
individual if su* mon?ly b5efit is n    
payable = su* mon? by reason (          
subsection 7e77#a77;,a7 or 7e77#d7 (    
section #afaa 7#db ,u4,s4,c4 #achb7 or  
section #aabi;,a ( su* ,act 7#db        
,u4,s4,c4 #acbj;a-#h;a74  7,d7 ,specifi$
 railroad retirem5t b5efici>y ,=        
purposes ( ?is section1 ! t]m specifi$  
railroad retirem5t b5efici>y means any  
individual :o1 = ! la/ mon? t ends prior
 to ! date ( enactm5t ( ! /imulus tax   

cr$it1 is entitl$ to a mon?ly annuity or
 p5sion paym5t payable 7)\t reg>d to    
section #e7;a77ii7 ( ! ,railroad        
,retirem5t ,act ( #aigd 7#de ,u4,s4,c4  
#bca;d7a77ii777 "u-- 7i7 section        
#b7;a77#a7 ( su* ,act 7#de ,u4,s4,c4    
#bca;a7a77#a771  7ii7 section #b7;c7 (  
su* ,act 7#de ,u4,s4,c4 #bca;a7c771     
7iii7 section #b7;d77#a7 ( su* ,act 7#de
 ,u4,s4,c4 #bca;a7d77#a771 or  7iv7     
section #g7;b77#b7 ( su* ,act 7#de      
,u4,s4,c4 #bca;f7b77#b77 ) respect to   
any ( ! b5efit paym5ts describ$ 9       
subp>agraph 7,b77i74  7,e7 ,specifi$    
vet]ans b5efici>y ,= purposes ( ?is     
section-- 7i7 ,9 g5]al ,! t]m specifi$  
vet]ans b5efici>y means any individual  
:o1 = ! la/ mon? t ends prior to ! date 
( enactm5t ( ! /imulus tax cr$it1 is    
entitl$ to a comp5sation or p5sion      
paym5t payable "u-- 7,i7 section #aaaj1 
#aaag1 #aaba1 #aaca1 #aada1 or #aaea (  
title #ch1 ,unit$ ,/ates ,code1  7,,ii7 
section #acaj1 #acab1 #acac1 #acae1     
#acaf1 or #acah ( title #ch1 ,unit$     

,/ates ,code1  7,,iii7 section #aeac1   
#aeba1 #aecc1 #aecf1 #aecg1 #aeda1      
#aedb1 or #aefb ( title #ch1 ,unit$     
,/ates ,code1 or  7,,iv7 section #ahje1 
#ahae1 or #ahba ( title #ch1 ,unit$     
,/ates ,code1  to a vet]an1 surviv+     
sp\se1 *ild1 or p>5t z describ$ 9       
p>agraph 7#b71 7#c71 7#d77;,a77ii71 or  
7#e7 ( section #aja1 title #ch1 ,unit$  
,/ates ,code4  7ii7 ,exception ,su* t]m 
%all n include any individual if su*    
comp5sation or p5sion paym5t is n       
payable1 or 0 r$uc$1 = su* mon? by      
reason ( section #aeje1 #ecac1 or       
#ecac;,b ( title #ch1 ,unit$ ,/ates     
,code4  7,f7 ,subsequ5t det]m9ations &  
r$et]m9ations n tak5 into acc\nt ,=     
purposes ( ?is section1 any individual's
 /atus z a specifi$ social security     
b5efici>y1 a specifi$ supplem5tal       
security income recipi5t1 a specifi$    
railroad retirem5t b5efici>y1 or a      
specifi$ vet]ans b5efici>y %all be      
unaffect$ by any det]m9ation or         
r$et]m9ation ( any entitlem5t to1 or    

eligibility =1 any b5efit1 paym5t1 or   
comp5sation1 if su* det]m9ation or      
r$et]m9ation occurs aft] ! la/ mon? t   
ends prior to ! date ( enactm5t ( !     
/imulus tax cr$it4  7,g7 ,paym5t to     
repres5tative payees & fiduci>ies  7i7  
,9 g5]al ,if ! b5efit1 paym5t1 or       
comp5sation ref]r$ to 9 subp>agraph     
7,b77i71 7,c77i71 7,d71 or 7,e77i7 )    
respect to any specifi$ individual is   
paid to a repres5tative payee or        
fiduci>y1 paym5t by ! ,secret>y ( any   
advance refund ) respect to su* specifi$
 individual %all be made to su*         
individual's repres5tative payee or     
fiduci>y & ! entire paym5t %all be us$  
only = ! b5efit ( ! individual :o is    
entitl$ to ! paym5t4  7ii7 ,application 
( en=cem5t provisions  7,i7 ,9 ! case ( 
a paym5t describ$ 9 clause 7i7 :i* is   
made ) respect to a specifi$ social     
security b5efici>y or a specifi$        
supplem5tal security income recipi5t1   
section #aabi7;a77#c7 ( ! ,social       
,security ,act 7#db ,u4,s4,c4           

#acbj;a-#h7;a77#c77 %all apply to su*   
paym5t 9 ! same mann] z su* section     
applies to a paym5t "u title ,,ii or    
,,xvi ( su* ,act4  7,,ii7 ,9 ! case ( a 
paym5t describ$ 9 clause 7i7 :i* is made
 ) respect to a specifi$ railroad       
retirem5t b5efici>y1 section #ac ( !    
,railroad ,retirem5t ,act 7#de ,u4,s4,c4
 #bcal7 %all apply to su* paym5t 9 !    
same mann] z su* section applies to a   
paym5t "u su* ,act4  7,,iii7 ,9 ! case (
 a paym5t describ$ 9 clause 7i7 :i* is  
made ) respect to a specifi$ vet]ans    
b5efici>y1 sections #eejb1 #fajf1 &     
#fajh ( title #ch1 ,unit$ ,/ates ,code1 
%all apply to su* paym5t 9 ! same mann] 
z su* sections apply to a paym5t "u su* 
title4  #c4 ,all[+ multiple paym5ts =   
recov]y rebates to specifi$ individuals 
7a7 ,9 g5]al ,subsection 7f7 ( section  
#fdbh ( ! ,int]nal ,rev5ue ,code (      
#aihf1 z add$ by section #bbja ( !      
,,c>es ,act 7,public ,law #aaf-acf71 is 
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#g7 ,multiple paym5ts ,9 !  

case ( any specifi$ individual 7z def9$ 
9 section #b7;b77#b7 ( ! ,automatic ,ca%
 ,assi/ance ,act71 ! ,secret>y %all1 ^u 
receipt ( any in=mation necess>y to     
det]m9e ! numb] ( qualify+ *ildr5 ( su* 
individual1 disburse any paym5t z soon z
 practicable to su* individual pursuant 
to ?is subsection ) respect to any      
am\nts describ$ 9 subsection 7a77#b71   
reg>dless ( :e!r any paym5t pursuant to 
?is subsection has be5 previ\sly made to
 su* individual4  4  7b7 ,effective date
 ,! am5dm5ts made by ?is section %all   
take effect z if includ$ 9 section #bbja
 ( ! ,,c>es ,act4