,,ii #aafth ,,congress #b;d ,session ,s4 #ejfc ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,december #ah1 #bjbj,mr4 ,sanders 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 ,act4 #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 dependents 7as defined in section #aeb7 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 section #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 ,payment to representative payees and fiduciaries 7,a7 ,in general ,in the case of any individual for which payment information is provided to the ,secretary by the ,commissioner of ,social ,security1 the ,railroad ,retirement ,board1 or the ,secretary of ,veterans ,affairs1 the payment by the ,secretary under paragraph 7#c7 with respect to such individual may be made to such individual's representative payee or fiduciary and the entire payment shall be-- 7i7 provided to the individual who is entitled to the payment1 or 7ii7 used only for the benefit of the individual who is entitled to the payment4 7,b7 ,application of enforcement provisions 7i7 ,in the case of a payment described in subparagraph 7,a7 which is made with respect to a social security beneficiary or a supplemental security income recipient1 section #aabi7;a77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acbj;a-#h7;a77#c77 shall apply to such payment in the same manner as such section applies to a payment under title ,,ii or ,,xvi of such ,act4 7ii7 ,in the case of a payment described in subparagraph 7,a7 which is made with respect to a railroad retirement beneficiary1 section #ac of the ,railroad ,retirement ,act 7#de ,u4,s4,c4 #bcal7 shall apply to such payment in the same manner as such section applies to a payment under such ,act4 7iii7 ,in the case of a payment described in subparagraph 7,a7 which is made with respect to a veterans beneficiary1 sections #eejb1 #fajf1 and #fajh of title #ch1 ,united ,states ,code1 shall apply to such payment in the same manner as such sections apply to a payment under such title4 7#g7 ,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 #a1bjj4 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 #a1bjj for #b1djj1 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 #b1djj4 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 ,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 reduction1 offset1 garnishment1 ,etc 7#a7 ,in general ,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 7#b7 ,assignment of benefits 7,a7 ,in general ,any applicable payment shall not be subject to transfer1 assignment1 execution1 levy1 attachment1 garnishment1 or other legal process1 or the operation of any bankruptcy or insolvency law1 to the same extent as payments described in section #bjg of the ,social ,security ,act 7#db ,u4,s4,c4 #djg7 without regard to subsection 7b7 thereof4 7,b7 ,encoding of payments ,as soon as practicable after the date of the enactment of this paragraph1 the ,secretary of the ,treasury shall encode applicable payments that are paid electronically to any account-- 7i7 with a unique identifier that is reasonably sufficient to allow a financial institution to identify the payment as a payment protected under subparagraph 7,a71 and 7ii7 pursuant to the same specifications as required for a benefit payment to which part #bab of title #ca1 ,code of ,federal regulations applies4 7,c7 ,garnishment 7i7 ,encoded payments ,upon receipt of a garnishment order that applies to an account that has received an applicable payment that is encoded as provided in subparagraph 7,b71 a financial institution shall follow the requirements and procedures set forth in part #bab of title #ca1 ,code of ,federal ,regulations4 ,this paragraph shall not alter the status of payments as tax refunds or other nonbenefit payments for purpose of any reclamation rights of the ,department of the ,treasury or the ,internal ,revenue ,service as per part #baj of title #ca of the ,code of ,federal ,regulations4 7ii7 ,other payments ,if a financial institution receives a garnishment order 7other than an order that has been served by the ,united ,states7 that applies to an account into which an applicable payment that has not been encoded as provided in subparagraph 7,b7 has been deposited on any date in the prior #fj days 7including any date before the date of the enactment of this paragraph71 the financial institution1 upon the request of the account holder or for purposes of complying in good faith with a ,state order1 ,state law1 court order1 or interpretation by a ,state ,attorney ,general relating to garnishment order1 may1 but is not required to1 treat the amount of the payment as exempt under law from garnishment without requiring the account holder to assert any right of garnishment exemption or requiring the consent of the judgment creditor4 7iii7 ,liability ,a financial institution that complies in good faith with clause 7i7 or that acts in good faith in reliance on clause 7ii7 shall not be liable under any ,federal or ,state law1 regulation1 or court or other order to a creditor that initiates an order for any protected amounts1 to an account holder for any frozen amounts or garnishment order applied4 7,d7 ,definitions ,for purposes of this paragraph-- 7i7 ,account holder ,the term account holder means a natural person against whom a garnishment order is issued and whose name appears in a financial institution's records4 7ii7 ,applicable payment ,the term applicable payment means any payment of credit or refund by reason of section #fdbh;,a of such ,code 7as so added7 or by reason of subsection 7c7 of this section4 7iii7 ,garnishment ,the term garnishment means execution1 levy1 attachment1 garnishment1 or other legal process4 7iv7 ,garnishment order 7,i7 ,in general ,the term garnishment order means a writ1 order1 notice1 summons1 judgment1 levy1 or similar written instruction issued by a court1 a ,state or ,state agency1 or a municipality or municipal corporation1 including an order to freeze the assets in an account1 to effect a garnishment against a debtor4 7,,ii7 ,exception for child support ,the term garnishment order shall not include any writ1 order1 notice1 summons1 judgment1 levy or other similar written instruction issued by a ,state child support enforcement agency4 7,e7 ,exception for child support ,nothing in this subsection shall prevent or prejudice the enforcement of any writ1 order1 notice1 summons1 judgment1 levy or other similar written instruction issued by a ,state child support enforcement agency4 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 ,appropriations ,to carry out rebates 7#a7 ,in general ,immediately upon the enactment of this ,act1 the following sums are appropriated1 out of any money in the ,treasury not otherwise appropriated1 for the fiscal year ending ,september #cj1 #bjba3 7,a7 ,department of the ,treasury 7i7 ,for an additional amount for ,department of the ,treasury--,bureau of the ,fiscal ,service--,salaries and ,expenses1 #gh1fej1jjj1 to remain available until ,september #cj1 #bjbb4 7ii7 ,for an additional amount for ,department of the ,treasury--,internal ,revenue ,service--,taxpayer ,services1 #bic1ejj1jjj1 to remain available until ,september #cj1 #bjbb4 7iii7 ,for an additional amount for ,department of the ,treasury--,internal ,revenue ,service--,operations ,support1 #agj1jjj1jjj1 to remain available until ,september #cj1 #bjbb4 7iv7 ,for an additional amount for ,department of the ,treasury--,internal ,revenue ,service--,enforcement1 #cg1bjj1jjj1 to remain available until ,september #cj1 #bjbb4 ,amounts made available in appropriations under clauses 7ii71 7iii71 and 7iv7 of this subparagraph may be transferred between such appropriations upon the advance notification of the ,committees on ,appropriations of the ,house of ,representatives and the ,senate4 ,such transfer authority is in addition to any other transfer authority provided by law4 7,b7 ,social security administration ,for an additional amount for ,social ,security ,administration--,limitation on ,administrative ,expenses1 #ch1jjj1jjj1 to remain available until ,september #cj1 #bjbb4 7#b7 ,reports ,no later than #ae days after enactment of this ,act1 the ,secretary of the ,treasury shall submit a plan to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate detailing the expected use of the funds provided by paragraph 7#a77;,a74 ,beginning #ij days after enactment of this ,act1 the ,secretary of the ,treasury shall submit a quarterly report to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate detailing the actual expenditure of funds provided by paragraph 7#a77;,a7 and the expected expenditure of such funds in the subsequent quarter4 7g7 ,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