,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gjii  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #af1 #bjbb,mr4   
,de,fazio 7= himself1 ,mr4 ,takano1 ,ms4
 ,tlaib1 ,ms4 ,port]1 ,mr4 ,c>son1 ,mr4 
,coh51 ,ms4 ,kaptur1 ,mr4 ,g>ca (       
,ill9ois1 ,ms4 ,titus1 ,mr4 ,jones1 ,ms4
 ,ross1 ,mr4 ,grijalva1 ,mr4 ,wel*1 ,mr4
 ,mal9[ski1 ,ms4 ,jayapal1 ,ms4         
,und]wood1 ,ms4 ,p+ree1 & ,ms4 ,b>ragn7 
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a w9dfall      
pr(its excise tax on crude oil & to     
rebate ! tax collect$ back to individual
 taxpay]s1 & = o!r purposes4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,/op    
,gas ,price ,g\g+ ,tax & ,rebate ,act4  
#b4 ,w9dfall pr(its tax  7a7 ,9 g5]al   
,subtitle ,e ( ! ,int]nal ,rev5ue ,code 
( #aihf 7relat+ to alcohol1 tobacco1 &  
c]ta9 o!r excise taxes7 is am5d$ by add+
 at ! end !re( ! foll[+ new *apt]3  #ef 
,w9dfall pr(its on crude oil  ,sec4     

#ehif4 ,imposition ( tax4 ,sec4 #ehig4  
,w9dfall pr(it4 ,sec4 #ehih4 ,special   
rules & def9itions4  #ehif4 ,imposition 
( tax  7a7 ,9 g5]al ,9 addition to any  
o!r tax impos$ "u ?is title1 !re is     
h]eby impos$ on any applicable taxpay]  
an excise tax 9 an am\nt equal to #ej   
p]c5t ( ! excess ( ! w9dfall pr(it 7z   
def9$ 9 section #ehig7;a77 ( su*        
taxpay]4  7b7 ,applicable taxpay] ,=    
purposes ( ?is *apt]1 ! t]m applicable  
taxpay] means1 ) respect to a taxable   
ye>1 a produc] ( crude oil-- 7#a7 :i*   
has an av]age daily worldwide production
 ( crude oil ( at lea/ #cjj1jjj b>rels =
 ! taxable ye>1 &  7#b7 :i* _h gross    
receipts 9 excess ( #a1jjj1jjj1jjj = its
 la/ taxable ye> end+ dur+ cal5d> ye>   
#bjje4  ,= purposes ( ?is subsection1   
all p]sons treat$ z a s+le employ] "u   
subsections 7a7 & 7b7 ( section #eb %all
 be treat$ z #a p]son &1 9 case ( a %ort
 taxable ye>1 ! rule "u section         
#ddh7;c77#c77;,b7 %all apply4  #ehig4   
,w9dfall pr(it  7a7 ,g5]al rule ,=      

purposes ( ?is *apt]1 ! t]m w9dfall     
pr(it means ! excess ( ! adju/$ taxable 
income ( ! applicable taxpay] = taxable 
ye> #bjbb ov] ! reasonably inflat$      
av]age pr(it = su* taxable ye>4  7b7    
,adju/$ taxable income ,= purposes ( ?is
 *apt]1 ) respect to any applicable     
taxpay]1 ! adju/$ taxable income =      
taxable ye> #bjbb is equal to ! taxable 
income = su* taxable ye> 7)9 ! mean+ (  
section #fc & det]m9$ )\t reg>d to ?is  
subsection7-- 7#a7 increas$ by any      
int]e/ exp5se d$uction1 *>itable        
contribution d$uction1 & any net op]at+ 
loss d$uction c>ri$ =w>d f any prior    
taxable ye>1 &  7#b7 r$uc$ by any int]e/
 income1 divid5d income1 & net op]at+   
losses to ! ext5t su* losses exce$      
taxable income = ! taxable ye>4  ,9 !   
case ( any applicable taxpay] :i* is a  
=eign corporation1 ! adju/$ taxable     
income %all be det]m9$ ) respect to su* 
income :i* is effectively connect$ ) !  
conduct ( a trade or bus9ess 9 ! ,unit$ 
,/ates4  7c7 ,reasonably inflat$ av]age 

pr(it ,= purposes ( ?is *apt]1 ) respect
 to any applicable taxpay]1 ! reasonably
 inflat$ av]age pr(it = any taxable ye> 
is an am\nt equal to ! av]age ( ! adju/$
 taxable income ( su* taxpay] = taxable 
ye>s beg9n+ dur+ ! #bjae-bjai taxable   
ye> p]iod 7det]m9$ )\t reg>d to !       
taxable ye> ) ! highe/ adju/$ taxable   
income 9 su* p]iod7 plus #aj p]c5t ( su*
 av]age4  #ehih4 ,special rules &       
def9itions  7a7 ,)hold+ & deposit ( tax 
,! ,secret>y %all provide su* rules z   
are necess>y = ! )hold+ & deposit ( !   
tax impos$ "u section #ehif4  7b7       
,records & in=mation ,ea* taxpay] liable
 = tax "u section #ehif %all keep su*   
records1 make su* returns1 & furni% su* 
in=mation z ! ,secret>y may by          
regulations prescribe4  7c7 ,return (   
w9dfall pr(it tax ,! ,secret>y %all     
provide = ! fil+ & ! "t ( su* fil+ ( !  
return ( ! tax impos$ "u section #ehif4 
7d7 ,crude oil ,! t]m crude oil includes
 crude oil cond5sates & natural gasol9e4
  7e7 ,bus9esses "u common control ,=   

purposes ( ?is *apt]1 all memb]s ( !    
same controll$ gr\p ( corporations 7)9 !
 mean+ ( section #bfg7;f77 & all p]sons 
"u common control 7)9 ! mean+ ( section 
#eb7;b7 b det]m9$ by treat+ an int]e/ ( 
m ?an #ej p]c5t z a controll+ int]e/7   
%all be treat$ z #a p]son4  7f7         
,regulations ,! ,secret>y %all prescribe
 su* regulations z may be necess>y or   
appropriate to c>ry out ! purposes ( ?is
 *apt]4  4  7b7 ,cl]ical am5dm5t ,!     
table ( *apt]s = subtitle ,e ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new item3     
,*apt] #ef4 ,w9dfall pr(it on crude oil4
  4  7c7 ,d$uctibility ( w9dfall pr(it  
tax ,! fir/ s5t5ce ( section #afd7;a7 ( 
! ,int]nal ,rev5ue ,code ( #aihf 7relat+
 to d$uction = taxes7 is am5d$ by ins]t+
 aft] p>agraph 7#e7 ! foll[+ new        
p>agraph3  7#f7 ,! w9dfall pr(it tax    
impos$ by section #ehif4  4  7d7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjba4  #c4   

,en]gy price rebates  7a7 ,9 g5]al      
,sub*apt] ,b ( *apt] #fe ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #fdcc4  
,en]gy price rebates  7a7 ,9 g5]al ,9 ! 
case ( an eligible individual1 !re %all 
be all[$ z a cr$it aga9/ ! tax impos$ by
 subtitle ,a = taxable ye> #bjbb an     
am\nt equal to ! sum ( ! en]gy price    
rebate am\nt = ea* mon? beg9n+ 9 su*    
taxable ye>4  7b7 ,en]gy price rebate   
am\nt ,= purposes ( ?is section-- 7#a7  
,9 g5]al ,! t]m en]gy price rebate am\nt
 means1 ) respect to any taxpay] = any  
mon? beg9n+ 9 taxable ye> #bjbb1 an     
am\nt det]m9$ by ! ,secret>y z soon z   
practicable aft] ! end ( su* mon? tak+  
into acc\nt ! numb] ( eligible          
individuals & ! am\nt ( rev5ues 9 !     
g5]al fund result+ f ! tax impos$ by    
section #ehif = su* mon?4  7#b7 ,special
 rule = jo9t returns ,9 ! case ( an     
eligible individual fil+ a jo9t return1 
! en]gy price rebate am\nt %all be #aej 
p]c5t ( ! am\nt det]m9$ "u p>agraph 7#a7

 ) respect to o!r taxpay]s4  7#c7       
,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* ( !       
eligible individual's adju/$ gross      
income z exce$s-- 7,a7 #aej1jjj 9 ! case
 ( a jo9t return1  7,b7 #aab1ejj 9 !    
case ( a head ( h\sehold1 &  7,c7       
#ge1jjj 9 any o!r case4  7c7 ,eligible  
individual ,= purposes ( ?is section1 ! 
t]m eligible individual means any       
individual o!r ?an-- 7#a7 any nonresid5t
 ali5 individual1  7#b7 any individual  
:o is a dep5d5t ( ano!r taxpay] = a     
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
! individual's taxable ye> beg9s1 &     
7#c7 an e/ate or tru/4  7d7 ,def9itions 
& special rules  7#a7 ,dep5d5t def9$ ,= 
purposes ( ?is section1 ! t]m dep5d5t   
has ! mean+ giv5 su* t]m by section     
#aeb4  7#b7 ,id5tification numb]        
requirem5t  7,a7 ,9 g5]al ,9 ! case ( a 
return o!r ?an a jo9t return1 ! en]gy   

price rebate am\nt 9 subsection 7b77#a7 
%all be treat$ z be+ z]o unless !       
taxpay] includes ! valid id5tification  
numb] ( ! taxpay] on ! return ( tax = ! 
taxable ye>4  7,b7 ,jo9t returns ,9 !   
case ( a jo9t return1 ! en]gy price     
rebate am\nt 9 subsection 7b77#a7 %all  
be treat$ z be+-- 7i7 #ej p]c5t ( !     
am\nt o!rwise det]m9$ )\t reg>d to ?is  
p>agraph if ! valid id5tification numb] 
( only #a sp\se is includ$ on ! return (
 tax = ! taxable ye>1 &  7ii7 z]o if !  
valid id5tification numb] ( nei!r sp\se 
is s includ$4  7,c7 ,valid id5tification
 numb] ,= purposes ( ?is p>agraph1 ! t]m
 valid id5tification numb] means a      
social security numb] issu$ to an       
individual by ! ,social ,security       
,adm9i/ration on or be=e ! due date =   
fil+ ! return = ! taxable ye>4  7,d7    
,special rule = memb]s ( ! ,arm$ ,=ces  
,subp>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,e7    
,coord9ation ) c]ta9 advance paym5ts ,9 
! case ( any paym5t det]m9$ pursuant to 
subsection 7f77#f71 a valid             
id5tification numb] %all be treat$ =    
purposes ( ?is p>agraph z includ$ on !  
taxpay]'s return ( tax if su* valid     
id5tification numb] is available to !   
,secret>y z describ$ 9 su* subsection4  
7,f7 ,ma!matical or cl]ical error       
au?ority ,any omission ( a correct valid
 id5tification numb] requir$ "u ?is     
p>agraph %all be treat$ z a ma!matical  
or cl]ical error = purposes ( apply+    
section #fbac7;g77#b7 to su* omission4  
7#c7 ,cr$it treat$ z refundable ,! cr$it
 all[$ by subsection 7a7 %all be treat$ 
z all[$ by subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a4  7e7            
,coord9ation ) advance refunds ( cr$it  
7#a7 ,r$uction ( refundable cr$it ,!    
am\nt ( ! cr$it :i* w\ld 7b = ?is       
p>agraph7 be all[able "u subsection 7a7 
= any taxable ye> %all be r$uc$ 7b n    

bel[ z]o7 by ! aggregate refunds &      
cr$its made or all[$ to ! taxpay] 7or1  
except z o!rwise provid$ by ! ,secret>y1
 any dep5d5t ( ! taxpay]7 "u subsection 
7f7 = su* taxable ye>4 ,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      
,except z o!rwise provid$ by !          
,secret>y1 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$its  7#a7 ,9 g5]al ,subject to       
p>agraphs 7#e7 & 7#f71 = any rebate     
taxable ye>1 ea* individual :o 0 an     
eligible individual = su* individual's  
fir/ taxable ye> beg9n+ 9 #bjbj %all be 
treat$ z hav+ made a paym5t aga9/ ! tax 
impos$ by *apt] #a = su* applicable     
taxable ye> 9 an am\nt equal to advance 
refund am\nt = su* rebate taxable ye>4  

7#b7 ,advance refund am\nt  7,a7 ,9     
g5]al ,= 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,b7        
,treatm5t ( deceas$ individuals ,=      
purposes ( det]m9+ ! advanc$ refund     
am\nt ) respect to su* taxable ye>-- 7i7
 any individual :o 0 deceas$ be=e       
,janu>y #a1 #bjbb %all be treat$ =      
purposes ( apply+ subsection 7d77#b7 9 !
 same mann] z if ! valid id5tification  
numb] ( su* p]son 0 n includ$ on !      
return ( tax = ! applicable taxable ye> 
7except t subp>agraph 7,d7 !re( %all n  
apply71 &  7ii7 not)/&+ clause 7i71 9 ! 
case ( a jo9t return ) respect to :i*   
only #a sp\se is deceas$ be=e ,janu>y   
#a1 #bjbb1 su* deceas$ sp\se 0 a memb] (
 ! ,arm$ ,=ces ( ! ,unit$ ,/ates at any 
"t dur+ ! applicable taxable ye>1 & !   
valid id5tification numb] ( su* deceas$ 
sp\se is includ$ on ! return ( tax = !  

applicable taxable ye>1 ! valid         
id5tification numb] ( #a 7& only #a7    
sp\se %all be treat$ z includ$ on !     
return ( tax = ! applicable taxable ye> 
= purposes ( apply+ subsection          
7d77#b77;,b7 ) respect to su* jo9t      
return4  7#c7 ,tim+ & mann] ( paym5ts ,!
 ,secret>y %all1 subject to ! provisions
 ( ?is title1 refund or cr$it any       
ov]paym5t attributable to ?is section & 
det]m9$ ) respect to any mon? z rapidly 
z possible1 consi/5t ) a rapid ef=t to  
make paym5ts attributable to su*        
ov]paym5ts electronically if            
appropriate4 ,no refund or cr$it %all be
 made or all[$ "u ?is subsection aft]   
,decemb] #ca1 #bjbb4  7#d7 ,no int]e/   
,no int]e/ %all be all[$ on any         
ov]paym5t attributable to ?is           
subsection4  7#e7 ,application to       
individuals :o h fil$ a return ( tax =  
#bjba  7,a7 ,application to #bjba       
returns fil$ at "t ( initial det]m9ation
 ,if1 at ! "t ( any det]m9ation made    
pursuant to p>agraph 7#c71 ! individual 

ref]r$ to 9 p>agraph 7#a7 has fil$ a    
return ( tax = ! individual's fir/      
taxable ye> beg9n+ 9 #bjba1 p>agraph    
7#a7 %all be appli$ ) respect to su*    
individual by sub/itut+ #bjba = #bjbj4  
7,b7 ,additional paym5t  7i7 ,9 g5]al ,9
 ! case ( any individual :o files1 be=e 
! additional paym5t det]m9ation date1 a 
return ( tax = su* individual's fir/    
taxable ye> beg9n+ 9 #bjba1 ! ,secret>y 
%all make a paym5t 79 addition to any   
paym5t made "u p>agraph 7#a77 to su*    
individual equal to ! excess 7if any7   
(-- 7,i7 ! am\nt :i* w\ld be det]m9$ "u 
p>agraph 7#a7 7aft] ! application (     
subp>agraph 7,a77 by apply+ p>agraph    
7#a7 z ( ! additional paym5t det]m9ation
 date1 ov]  7,,ii7 ! am\nt ( any paym5t 
made ) respect to su* individual "u     
p>agraph 7#a74  7ii7 ,additional paym5t 
det]m9ation date ,! t]m additional      
paym5t det]m9ation date means ! e>li]   
(-- 7,i7 ! date :i* is #ij days aft] !  
#bjba cal5d> ye> fil+ deadl9e1 or       
7,,ii7 ,septemb] #a1 #bjbb4  7#f7       

,application to c]ta9 individuals :o h n
 fil$ a return ( tax = #bjbj or #bjba at
 ! "t ( det]m9ation ,9 ! case ( any     
individual :o1 at ! "t ( any det]m9ation
 made pursuant to p>agraph 7#c71 has    
fil$ a tax return = nei!r ! ye> describ$
 9 p>agraph 7#a7 nor = ! ye> describ$ 9 
p>agraph 7#e77;,a71 ! ,secret>y %all1   
consi/5t ) rules simil> to ! rules (    
section #fdbh;,a7f77#e77;,h77i71 apply  
p>agraph 7#a7 on ! basis ( in=mation    
available to ! ,secret>y & %all1 on !   
basis ( su* in=mation1 det]m9e ! advance
 refund am\nt ) respect to su*          
individual )\t reg>d to subsection 7d7  
unless ! ,secret>y has reason to "k t   
su* am\nt w\ld o!rwise be r$uc$ by      
reason ( su* subsection4  7#g7 ,special 
rule relat$ to "t ( fil+ return ,solely 
= purposes ( ?is subsection1 a return ( 
tax %all n be treat$ z fil$ until su*   
return has be5 process$ by ! ,int]nal   
,rev5ue ,s]vice4  7g7 ,regulations ,!   
,secret>y %all prescribe su* regulations
 or o!r guidance z may be necess>y or   

appropriate to c>ry out ! purposes ( ?is
 section1 includ+-- 7#a7 regulations or 
o!r guidance provid+ taxpay]s !         
opportunity to provide ! ,secret>y      
in=mation suffici5t to all[ ! ,secret>y 
to make paym5ts to su* taxpay]s "u      
subsection 7f7 7includ+ ! det]m9ation ( 
! am\nt ( su* paym5t7 if su* in=mation  
is n o!rwise available to ! ,secret>y1 &
  7#b7 regulations or o!r guidance to   
ensure to ! maximum ext5t adm9i/ratively
 practicable t1 9 det]m9+ ! am\nt ( any 
cr$it "u subsection 7a7 & any cr$it or  
refund "u subsection 7f71 an individual 
is n tak5 into acc\nt m ?an once1       
includ+ by diff]5t taxpay]s & includ+ by
 reason ( a *ange 9 jo9t return /atus or
 dep5d5t /atus betwe5 ! taxable ye> =   
:i* an advance refund am\nt is det]m9$ &
 ! taxable ye> = :i* a cr$it "u         
subsection 7a7 is det]m9$4  7h7 ,outrea*
 ,! ,secret>y %all c>ry out a robu/ &   
compreh5sive outrea* program to ensure t
 all taxpay]s describ$ 9 subsection     
7g77#a7 le>n ( _! eligibility = !       

advance refunds & cr$its "u subsection  
7f72 are advis$ ( ! opportunity to      
receive su* advance refunds & cr$its z  
provid$ "u subsection 7g77#a72 & are    
provid$ assi/ance 9 apply+ = su* advance
 refunds & cr$its4  4  7b7 ,treatm5t (  
c]ta9 possessions  7#a7 ,paym5ts to     
possessions ) mirror code tax sy/ems ,! 
,secret>y ( ! ,treasury %all pay to ea* 
possession ( ! ,unit$ ,/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 ,paym5ts to 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#c7 ,inclusion (            
adm9i/rative exp5ses ,! ,secret>y ( !   
,treasury %all pay to ea* possession ( !
 ,unit$ ,/ates to :i* ! ,secret>y makes 
a paym5t "u p>agraph 7#a7 or 7#b7 an    
am\nt equal to ! increase 7if any7 ( !  
adm9i/rative exp5ses ( su* possession-- 
7,a7 9 ! case ( a possession describ$ 9 
p>agraph 7#a71 by reason ( ! am5dm5ts   
made by ?is section1 &  7,b7 9 ! case ( 
a possession describ$ 9 p>agraph 7#b71  
by reason ( c>ry+ out ! plan describ$ 9 
su* p>agraph1 or  ,! am\nt describ$ 9   
subp>agraph 7,a7 %all be det]m9$ by !   
,secret>y ( ! ,treasury bas$ on         
in=mation provid$ by ! gov]nm5t ( !     
respective possession4  7#d7            
,coord9ation ) cr$it all[$ aga9/ unit$  
/ates income taxes ,no cr$it %all be    

all[$ aga9/ ,unit$ ,/ates income taxes  
"u section #fdcc ( ! ,int]nal ,rev5ue   
,code ( #aihf 7z add$ by ?is section71  
nor %all any cr$it or refund be made or 
all[$ "u subsection 7f7 ( su* section1  
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#b74  7#e7 ,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#f7 ,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  7c7 ,adm9i/rative provisions  
7#a7 ,def9ition ( defici5cy ,section    
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by /rik+         
#fdbh;,a1 #fdbh;,b & ins]t+ #fdbh;,a1   
#fdbh;,b1 #fdcc14  7#b7 ,exception f    
r$uction or (fset ,any refund payable by
 reason ( section #fdcc7;f7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf 7z add$ by ?is   
section71 or any su* refund payable by  
reason ( subsection 7b7 ( ?is section1  
%all n be-- 7,a7 subject to r$uction or 
(fset pursuant to subsection 7c71 7d71  
7e71 or 7f7 ( section #fdjb ( ! ,int]nal
 ,rev5ue ,code ( #aihf or any simil>    
au?ority p]mitt+ (fset1 or  7,b7 r$uc$  
or (fset by o!r assess$ ,f$]al taxes t  
w\ld o!rwise be subject to levy or      
collection4  7#c7 ,assignm5t ( b5efits  
7,a7 ,9 g5]al ,! "r ( any p]son to any  
applicable paym5t %all n be transf]able 
or assignable1 at law or 9 equity1 & no 
applicable paym5t %all be subject to1   
execution1 levy1 atta*m5t1 g>ni%m5t1 or 
o!r legal process1 or ! op]ation ( any  

bankruptcy or insolv5cy law4  7,b7      
,encod+ ( paym5ts ,9 ! case ( an        
applicable paym5t describ$ 9 subp>agraph
 7,e77iii77,i7 t is paid electronically 
by direct deposit ?r\gh ! ,automat$     
,cle>+ ,h\se 7,,a*7 network1 ! ,secret>y
 ( ! ,treasury 7or ! ,secret>y's        
delegate7 %all-- 7i7 issue ! paym5t us+ 
a unique id5tifi] t is reasonably       
suffici5t to all[ a f9ancial in/itution 
to id5tify ! paym5t z an applicable     
paym5t1 &  7ii7 fur!r encode ! paym5t   
pursuant to ! same specifications z     
requir$ = a b5efit paym5t def9$ 9       
section #bab4c ( title #ca1 ,code (     
,f$]al ,regulations4  7,c7 ,g>ni%m5t    
7i7 ,encod$ paym5ts ,9 ! case ( 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            
,regulations1 except-- 7,i7 not)/&+     
section #bab4d ( title #ca1 ,code (     

,f$]al ,regulations 7& except z provid$ 
9 subclause 7,,ii771 a f9ancial         
in/itution %all n fail to foll[ !       
proc$ures ( sections #bab4e & #bab4f (  
su* title ) respect to a g>ni%m5t ord]  
m]ely because su* ord] has atta*$1 or   
includes1 a notice ( "r to g>ni% f$]al  
b5efits issu$ by a ,/ate *ild support   
en=cem5t ag5cy1 &  7,,ii7 a f9ancial    
in/itution %all n1 ) reg>d to any       
applicable paym5t1 be requir$ to provide
 ! notice ref]5c$ 9 sections #bab4f &   
#bab4g ( title #ca1 ,code ( ,f$]al      
,regulations4  7ii7 ,o!r paym5ts ,9 !   
case ( a g>ni%m5t ord] 7o!r ?an an ord] 
t has be5 s]v$ by ! ,unit$ ,/ates7 t has
 be5 receiv$ by a f9ancial in/itution & 
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$ electronically on any date dur+
 ! lookback p]iod or into :i* an        
applicable paym5t t has be5 deposit$ by 
*eck on any date 9 ! lookback p]iod1 !  
f9ancial in/itution1 ^u ! reque/ ( !    

acc\nt hold]1 %all treat ! am\nt ( !    
funds 9 ! acc\nt at ! "t ( ! reque/1 up 
to ! am\nt ( ! applicable paym5t 79     
addition to any am\nts o!rwise protect$ 
"u "p #bab ( title #ca1 ,code ( ,f$]al  
,regulations71 z exempt f a g>ni%m5t    
ord] )\t requir+ ! cons5t ( ! p>ty s]v+ 
! g>ni%m5t ord] or ! judgm5t cr$itor4   
7iii7 ,liability ,a f9ancial in/itution 
t acts 9 good fai? 9 reliance on clauses
 7i7 or 7ii7 %all n be subject to       
liability or regulatory action "u any   
,f$]al or ,/ate law1 regulation1 c\rt or
 o!r ord]1 or regulatory int]pretation =
 actions conc]n+ any applicable paym5ts4
  7,d7 ,no reclamation rights ,?is      
p>agraph %all n alt] ! /atus (          
applicable paym5ts z tax refunds or o!r 
nonb5efit paym5ts = purpose ( any       
reclamation rights ( ! ,dep>tm5t ( !    
,treasury or ! ,int]nal ,rev5ue ,s]vice 
z p] "p #baj ( title #ca1 ,code ( ,f$]al
 ,regulations4  7,e7 ,def9itions ,=     
purposes ( ?is p>agraph-- 7i7 ,acc\nt   
hold] ,! t]m acc\nt hold] means a       

natural p]son ^: "n appe>s 9 a f9ancial 
in/itution's records z ! direct or      
b5eficial own] ( an acc\nt4  7ii7       
,acc\nt review ,! t]m acc\nt review     
means ! process ( exam9+ deposits 9 an  
acc\nt to det]m9e if an applicable      
paym5t has be5 deposit$ into ! acc\nt   
dur+ ! lookback p]iod4 ,! f9ancial      
in/itution %all p]=m ! acc\nt review    
foll[+ ! proc$ures outl9$ 9 section     
#bab4e ( title #ca1 ,code ( ,f$]al      
,regulations & 9 accordance ) !         
requirem5ts ( section #bab4f ( title    
#ca1 ,code ( ,f$]al ,regulations4  7iii7
 ,applicable paym5t ,! t]m applicable   
paym5t means-- 7,i7 any paym5t made to  
an individual "u ?is section 7o!r ?an   
any paym5t made pursuant to p>agraph    
7#e771  7,,ii7 any advance paym5t made  
by a possession ( ! ,unit$ ,/ates ) a   
mirror code tax sy/em 7z def9$ 9 section
 #bd7;h77 pursuant to an election "u    
p>agraph 7#e77;,b7 :i* corresponds to a 
paym5t describ$ 9 subclause 7,i71 &     
7,,iii7 any advance paym5t made by      

,am]ican ,samoa pursuant to a program = 
mak+ su* paym5ts :i* is describ$ 9      
p>agraph 7#e77;,c77ii74  7iv7 ,g>ni%m5t 
,! t]m g>ni%m5t means execution1 levy1  
atta*m5t1 g>ni%m5t1 or o!r legal        
process4  7v7 ,g>ni%m5t ord] ,! 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 a         
municipality or municipal corporation1  
or a ,/ate *ild support en=cem5t ag5cy1 
includ+ a li5 aris+ by op]ation ( law = 
ov]due *ild support or an ord] to freeze
 ! assets 9 an acc\nt1 to effect a      
g>ni%m5t aga9/ a debtor4  7vi7 ,lookback
 p]iod ,! t]m lookback p]iod means !    
two-mon? p]iod t beg9s on ! date prec$+ 
! date ( acc\nt review & ends on !      
correspond+ date ( ! mon? two mon?s     
e>li]1 or on ! la/ date ( ! mon? two    
mon?s e>li] if ! correspond+ date does n
 exi/4  7#d7 ,con=m+ am5dm5ts  7,a7     
,p>agraph 7#b7 ( section #acbd7;b7 (    
title #ca1 ,unit$ ,/ates ,code1 is am5d$

 by ins]t+ #fdcc1 aft] #fdca14  7,b7 ,! 
table ( sections = sub*apt] ,b ( *apt]  
#fe ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$ by add+ at ! end ! foll[+ new  
item3  ,sec4 #fdcc4 ,en]gy price        
rebates4  4