,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ejfc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #ah1 #bjbj,mr4
 ,s&]s 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 ,act4  #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] ( dep5d5ts 7z def9$ 9 section   
#aeb7 ( ! 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 section #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      
,paym5t to repres5tative payees &       
fiduci>ies  7,a7 ,9 g5]al ,9 ! case (   
any individual = :i* paym5t in=mation is
 provid$ to ! ,secret>y by !            
,commission] ( ,social ,security1 !     
,railroad ,retirem5t ,bo>d1 or !        
,secret>y ( ,vet]ans ,affairs1 ! paym5t 
by ! ,secret>y "u p>agraph 7#c7 )       
respect to su* individual may be made to
 su* individual's repres5tative payee or
 fiduci>y & ! entire paym5t %all be--   
7i7 provid$ to ! individual :o is       
entitl$ to ! paym5t1 or  7ii7 us$ only =
 ! b5efit ( ! individual :o is entitl$  
to ! paym5t4  7,b7 ,application (       
en=cem5t provisions  7i7 ,9 ! case ( a  
paym5t describ$ 9 subp>agraph 7,a7 :i*  
is made ) respect to a social security  
b5efici>y or a 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  7ii7 ,9 ! case ( a   
paym5t describ$ 9 subp>agraph 7,a7 :i*  
is made ) respect to a 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  7iii7 ,9 ! case ( a
 paym5t describ$ 9 subp>agraph 7,a7 :i* 
is made ) respect to a 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  7#g7 ,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 
= #a1bjj4  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+ #a1bjj = #b1djj1 &  
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 = #b1djj4
  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$its or rebates to a taxpay]4  4  7b7 
,adm9i/rative am5dm5ts  7#a7 ,def9ition 
( defici5cy ,section #fbaa7;b77#d77;,a7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ 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$uction1    
(fset1 g>ni%m5t1 ,etc  7#a7 ,9 g5]al    
,any cr$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$]al taxes t    
w\ld o!rwise be subject to levy or      
collection4  7#b7 ,assignm5t ( b5efits  
7,a7 ,9 g5]al ,any applicable paym5t    
%all n be subject to transf]1 assignm5t1
 execution1 levy1 atta*m5t1 g>ni%m5t1 or
 o!r legal process1 or ! op]ation ( any 
bankruptcy or insolv5cy law1 to ! same  
ext5t z paym5ts describ$ 9 section #bjg 

( ! ,social ,security ,act 7#db         
,u4,s4,c4 #djg7 )\t reg>d to subsection 
7b7 !re(4  7,b7 ,encod+ ( paym5ts ,z    
soon z practicable aft] ! date ( !      
enactm5t ( ?is p>agraph1 ! ,secret>y ( !
 ,treasury %all encode applicable       
paym5ts t are paid electronically to any
 acc\nt-- 7i7 ) a unique id5tifi] t is  
reasonably suffici5t to all[ a f9ancial 
in/itution to id5tify ! paym5t z a      
paym5t protect$ "u subp>agraph 7,a71 &  
7ii7 pursuant to ! same specifications z
 requir$ = a b5efit paym5t to :i* "p    
#bab ( title #ca1 ,code ( ,f$]al        
regulations applies4  7,c7 ,g>ni%m5t    
7i7 ,encod$ paym5ts ,^u receipt ( a     
g>ni%m5t ord] t applies to an acc\nt t  
has receiv$ an applicable paym5t t is   
encod$ z provid$ 9 subp>agraph 7,b71 a  
f9ancial in/itution %all foll[ !        
requirem5ts & proc$ures set =? 9 "p #bab
 ( title #ca1 ,code ( ,f$]al            
,regulations4 ,?is p>agraph %all n alt] 
! /atus ( paym5ts z tax refunds or o!r  
nonb5efit paym5ts = purpose ( any       

reclamation rights ( ! ,dep>tm5t ( !    
,treasury or ! ,int]nal ,rev5ue ,s]vice 
z p] "p #baj ( title #ca ( ! ,code (    
,f$]al ,regulations4  7ii7 ,o!r paym5ts 
,if a f9ancial in/itution receives a    
g>ni%m5t ord] 7o!r ?an an ord] t has be5
 s]v$ by ! ,unit$ ,/ates7 t applies to  
an acc\nt into :i* an applicable paym5t 
t has n be5 encod$ z provid$ 9          
subp>agraph 7,b7 has be5 deposit$ on any
 date 9 ! prior #fj days 7includ+ any   
date be=e ! date ( ! enactm5t ( ?is     
p>agraph71 ! f9ancial in/itution1 ^u !  
reque/ ( ! acc\nt hold] or = purposes ( 
comply+ 9 good fai? ) a ,/ate ord]1     
,/ate law1 c\rt ord]1 or int]pretation  
by a ,/ate ,attorney ,g5]al relat+ to   
g>ni%m5t ord]1 may1 b is n requir$ to1  
treat ! am\nt ( ! paym5t z exempt "u law
 f g>ni%m5t )\t requir+ ! acc\nt hold]  
to ass]t any "r ( g>ni%m5t exemption or 
requir+ ! cons5t ( ! judgm5t cr$itor4   
7iii7 ,liability ,a f9ancial in/itution 
t complies 9 good fai? ) clause 7i7 or t
 acts 9 good fai? 9 reliance on clause  

7ii7 %all n be liable "u any ,f$]al or  
,/ate law1 regulation1 or c\rt or o!r   
ord] to a cr$itor t initiates an ord] = 
any protect$ am\nts1 to an acc\nt hold] 
= any froz5 am\nts or g>ni%m5t ord]     
appli$4  7,d7 ,def9itions ,= purposes ( 
?is p>agraph-- 7i7 ,acc\nt hold] ,! t]m 
acc\nt hold] means a natural p]son aga9/
 :om a g>ni%m5t ord] is issu$ & ^: "n   
appe>s 9 a f9ancial in/itution's        
records4  7ii7 ,applicable paym5t ,! t]m
 applicable paym5t means any paym5t (   
cr$it or refund by reason ( section     
#fdbh;,a ( su* ,code 7z s add$7 or by   
reason ( subsection 7c7 ( ?is section4  
7iii7 ,g>ni%m5t ,! t]m g>ni%m5t means   
execution1 levy1 atta*m5t1 g>ni%m5t1 or 
o!r legal process4  7iv7 ,g>ni%m5t ord] 
7,i7 ,9 g5]al ,! t]m g>ni%m5t ord] means
 a writ1 ord]1 notice1 summons1 judgm5t1
 levy1 or simil> writt5 in/ruction issu$
 by a c\rt1 a ,/ate or ,/ate ag5cy1 or a
 municipality or municipal corporation1 
includ+ an ord] to freeze ! assets 9 an 
acc\nt1 to effect a g>ni%m5t aga9/ a    

debtor4  7,,ii7 ,exception = *ild       
support ,! t]m g>ni%m5t ord] %all n     
include any writ1 ord]1 notice1 summons1
 judgm5t1 levy or o!r simil> writt5     
in/ruction issu$ by a ,/ate *ild support
 en=cem5t ag5cy4  7,e7 ,exception = *ild
 support ,no?+ 9 ?is subsection %all    
prev5t or prejudice ! en=cem5t ( any    
writ1 ord]1 notice1 summons1 judgm5t1   
levy or o!r simil> writt5 in/ruction    
issu$ by a ,/ate *ild support en=cem5t  
ag5cy4  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 ,appropriations ,to
 c>ry out rebates  7#a7 ,9 g5]al        

,imm$iately ^u ! enactm5t ( ?is ,act1 ! 
foll[+ sums are appropriat$1 out ( any  
money 9 ! ,treasury n o!rwise           
appropriat$1 = ! fiscal ye> end+        
,septemb] #cj1 #bjba3 7,a7 ,dep>tm5t ( !
 ,treasury  7i7 ,= an additional am\nt =
 ,dep>tm5t ( ! ,treasury--,bureau ( !   
,fiscal ,s]vice--,sal>ies & ,exp5ses1   
#gh1fej1jjj1 to rema9 available until   
,septemb] #cj1 #bjbb4  7ii7 ,= an       
additional am\nt = ,dep>tm5t ( !        
,treasury--,int]nal ,rev5ue             
,s]vice--,taxpay] ,s]vices1             
#bic1ejj1jjj1 to rema9 available until  
,septemb] #cj1 #bjbb4  7iii7 ,= an      
additional am\nt = ,dep>tm5t ( !        
,treasury--,int]nal ,rev5ue             
,s]vice--,op]ations ,support1           
#agj1jjj1jjj1 to rema9 available until  
,septemb] #cj1 #bjbb4  7iv7 ,= an       
additional am\nt = ,dep>tm5t ( !        
,treasury--,int]nal ,rev5ue             
,s]vice--,en=cem5t1 #cg1bjj1jjj1 to     
rema9 available until ,septemb] #cj1    
#bjbb4  ,am\nts made available 9        

appropriations "u clauses 7ii71 7iii71 &
 7iv7 ( ?is subp>agraph may be transf]r$
 betwe5 su* appropriations ^u ! advance 
notification ( ! ,committees on         
,appropriations ( ! ,h\se (             
,repres5tatives & ! ,s5ate4 ,su* transf]
 au?ority is 9 addition to any o!r      
transf] au?ority provid$ by law4  7,b7  
,social security adm9i/ration ,= an     
additional am\nt = ,social ,security    
,adm9i/ration--,limitation on           
,adm9i/rative ,exp5ses1 #ch1jjj1jjj1 to 
rema9 available until ,septemb] #cj1    
#bjbb4  7#b7 ,reports ,no lat] ?an #ae  
days aft] enactm5t ( ?is ,act1 !        
,secret>y ( ! ,treasury %all submit a   
plan to ! ,committees on ,appropriations
 ( ! ,h\se ( ,repres5tatives & ! ,s5ate 
detail+ ! expect$ use ( ! funds provid$ 
by p>agraph 7#a77;,a74 ,beg9n+ #ij days 
aft] enactm5t ( ?is ,act1 ! ,secret>y ( 
! ,treasury %all submit a qu>t]ly report
 to ! ,committees on ,appropriations ( !
 ,h\se ( ,repres5tatives & ! ,s5ate     
detail+ ! actual exp5diture ( funds     

provid$ by p>agraph 7#a77;,a7 & !       
expect$ exp5diture ( su* funds 9 !      
subsequ5t qu>t]4  7g7 ,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