,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #diii  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #aj1 #bjbj,mr4
 ,hawley introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide        
additional recov]y rebates to           
individuals4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,em]g5cy ,direct        
,paym5ts = ,families & ,work]s ,act (   
#bjbj4  #b4 ,additional 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 ,additional recov]y 
rebates = individuals  7a7 ,9 g5]al ,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 #a1bjj 7#b1djj 9 ! case (      
eligible individuals fil+ a jo9t        
return71 plus  7#b7 an am\nt equal to ! 

product ( #ejj multipli$ by ! numb] (   
qualify+ *ildr5 7)9 ! mean+ ( section   
#bd7;c77 ( ! 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 #bjba4    
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 ,no cr$it %all be all[$ "u       
subsection 7a7 to an eligible individual
 :o does n include on ! return ( tax = !
 taxable ye>-- 7,a7 su* individual's    
valid id5tification numb]1  7,b7 9 !    
case ( a jo9t return1 ! valid           
id5tification numb] ( su* individual's  
sp\se1 &  7,c7 9 ! case ( any qualify+  

*ild tak5 into acc\nt "u subsection     
7a77#b71 ! valid id5tification numb] (  
su* qualify+ *ild4  7#b7 ,valid         
id5tification numb]  7,a7 ,9 g5]al ,=   
purposes ( p>agraph 7#a71 ! 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#a77;,c71 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#c7   
,special rule = memb]s ( ! arm$ =ces    
,p>agraph 7#a77;,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> & at lea/ #a sp\se   
satisfies p>agraph 7#a77;,a74  7#d7     
,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$its or rebates  
to a taxpay]4  4  7b7 ,adm9i/rative     
am5dm5ts  7#a7 ,def9ition ( defici5cy   
,section #fbaa7;b77#d77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 & #fdbh & ins]t+ #fdbh1 & #fdbh;,a4    
7#b7 ,ma!matical or cl]ical error       
au?ority ,section #fbac7;g77#b77,l7 (   
su* ,code is am5d$ by /rik+ or #fdbh &  
ins]t+ #fdbh1 or #fdbh;,a4  7c7         
,treatm5t ( possessions  7#a7 ,paym5ts  
to possessions  7,a7 ,mirror code       
possession ,! ,secret>y ( ! ,treasury   
%all pay to ea* possession ( ! ,unit$   
,/ates :i* has a mirror code tax sy/em  
am\nts equal to ! loss 7if any7 to t    
possession by reason ( ! am5dm5ts made  
by ?is section4 ,su* am\nts %all be     
det]m9$ by ! ,secret>y ( ! ,treasury    

bas$ on in=mation provid$ by ! gov]nm5t 
( ! respective possession4  7,b7 ,o!r   
possessions ,! ,secret>y ( ! ,treasury  
%all pay to ea* possession ( ! ,unit$   
,/ates :i* does n h a mirror code tax   
sy/em am\nts e/imat$ by ! ,secret>y ( ! 
,treasury z be+ equal to ! aggregate    
b5efits 7if any7 t w\ld h be5 provid$ to
 resid5ts ( su* possession by reason ( !
 am5dm5ts made by ?is section if a      
mirror code tax sy/em _h be5 9 effect 9 
su* possession4 ,! prec$+ s5t5ce %all n 
apply unless ! respective possession has
 a plan1 :i* has be5 approv$ by !       
,secret>y ( ! ,treasury1 "u :i* su*     
possession w promptly di/ribute su*     
paym5ts to its resid5ts4  7#b7          
,coord9ation ) cr$it all[$ aga9/ unit$  
/ates income taxes ,no cr$it %all be    
all[$ aga9/ ,unit$ ,/ates income taxes  
"u section #fdbh;,a ( ! ,int]nal ,rev5ue
 ,code ( #aihf 7z add$ by ?is section7  
to any p]son-- 7,a7 to :om a cr$it is   
all[$ aga9/ taxes impos$ by ! possession
 by reason ( ! am5dm5ts made by ?is     

section1 or  7,b7 :o is eligible = a    
paym5t "u a plan describ$ 9 p>agraph    
7#a77;,b74  7#c7 ,def9itions & special  
rules  7,a7 ,possession ( ! unit$ /ates 
,= purposes ( ?is subsection1 ! t]m     
possession ( ! ,unit$ ,/ates includes ! 
,commonweal? ( ,pu]to ,rico & !         
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4
  7,b7 ,mirror code tax sy/em ,=        
purposes ( ?is subsection1 ! t]m mirror 
code tax sy/em means1 ) respect to any  
possession ( ! ,unit$ ,/ates1 ! income  
tax sy/em ( su* possession if ! income  
tax liability ( ! resid5ts ( su*        
possession "u su* sy/em is det]m9$ by   
ref]5ce to ! income tax laws ( ! ,unit$ 
,/ates z if su* possession 7 ! ,unit$   
,/ates4  7,c7 ,treatm5t ( paym5ts ,=    
purposes ( section #acbd ( title #ca1   
,unit$ ,/ates ,code1 ! paym5ts "u ?is   
subsection %all be treat$ 9 ! same mann]
 z a refund due f a cr$it provision     
ref]r$ to 9 subsection 7b77#b7 ( su*    
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
 ,additional recov]y rebates =          
individuals4  4