,,ii  #aafth ,,congress  #b;d ,session  
,s4 #diii  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #aj1 
#bjbj,mr4 ,hawley 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      
additional recovery rebates to          
individuals4  #a4 ,short title ,this    
,act may be cited as the ,emergency     
,direct ,payments for ,families and     
,workers ,act of #bjbj4  #b4 ,additional
 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       
,additional recovery rebates for        
individuals  7a7 ,in general ,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      
#a1bjj 7#b1djj in the case of eligible  
individuals filing a joint return71 plus
  7#b7 an amount equal to the product of
 #ejj multiplied by the number of       
qualifying children 7within the meaning 
of section #bd7;c77 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 #bjba4  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 ,no credit shall be    
allowed under subsection 7a7 to an      
eligible individual who does not include
 on the return of tax for the taxable   
year-- 7,a7 such individual's valid     
identification number1  7,b7 in the case
 of a joint return1 the valid           
identification number of such           
individual's spouse1 and  7,c7 in the   
case of any qualifying child taken into 
account under subsection 7a77#b71 the   

valid identification number of such     
qualifying child4  7#b7 ,valid          
identification number  7,a7 ,in general 
,for purposes of paragraph 7#a71 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#a77;,c71  
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#c7 ,special rule for members of the   
armed forces ,paragraph 7#a77;,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 at     
least #a spouse satisfies paragraph     
7#a77;,a74  7#d7 ,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 ,administrative       
amendments  7#a7 ,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  7#b7    
,mathematical or clerical error         
authority ,section #fbac7;g77#b77,l7 of 
such ,code is amended by striking or    
#fdbh and inserting #fdbh1 or #fdbh;,a4 
7c7 ,treatment of possessions  7#a7     
,payments to possessions  7,a7 ,mirror  
code possession ,the ,secretary of the  
,treasury shall pay to each possession  
of the ,united ,states which has a      

mirror code tax system amounts equal to 
the loss 7if any7 to that possession by 
reason of the amendments made by this   
section4 ,such amounts shall be         
determined by the ,secretary of the     
,treasury based on information provided 
by the government of the respective     
possession4  7,b7 ,other possessions    
,the ,secretary of the ,treasury shall  
pay to each possession of the ,united   
,states which does not have a mirror    
code tax system amounts estimated by the
 ,secretary of the ,treasury as being   
equal to the aggregate benefits 7if any7
 that would have been provided to       
residents of such possession by reason  
of the amendments made by this section  
if a mirror code tax system had been in 
effect in such possession4 ,the         
preceding sentence shall not apply      
unless the respective possession has a  
plan1 which has been approved by the    
,secretary of the ,treasury1 under which
 such possession will promptly          
distribute such payments to its         

residents4  7#b7 ,coordination with     
credit allowed against united states    
income taxes ,no credit shall be allowed
 against ,united ,states income taxes   
under section #fdbh;,a of the ,internal 
,revenue ,code of #aihf 7as added by    
this section7 to any person-- 7,a7 to   
whom a credit is allowed against taxes  
imposed by the possession by reason of  
the amendments made by this section1 or 
7,b7 who is eligible for a payment under
 a plan described in paragraph          
7#a77;,b74  7#c7 ,definitions and       
special rules  7,a7 ,possession of the  
united states ,for purposes of this     
subsection1 the term possession of the  
,united ,states includes the            
,commonwealth of ,puerto ,rico and the  
,commonwealth of the ,northern ,mariana 
,islands4  7,b7 ,mirror code tax system 
,for purposes of this subsection1 the   
term mirror code tax system means1 with 
respect to any possession of the ,united
 ,states1 the income tax system of such 
possession if the income tax liability  

of the residents of such possession     
under such system is determined by      
reference to the income tax laws of the 
,united ,states as if such possession   
were the ,united ,states4  7,c7         
,treatment of payments ,for purposes of 
section #acbd of title #ca1 ,united     
,states ,code1 the payments under this  
subsection shall be treated in the same 
manner as a refund due from a credit    
provision referred to in subsection     
7b77#b7 of such 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        
,additional recovery rebates for        
individuals4  4