,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #gbga  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bi1 #bjbb,mr4
 ,harder of ,california introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide the #bjbb gas
 prices rebate to individuals4  #a4     
,short title ,this ,act may be cited as 
the ,putting ,gas ,money ,back ,in ,your
 ,pocket ,act4  #b4 #bjbb gas prices    
rebate  7a7 ,in general ,subchapter ,b  
of chapter #fe of the ,internal ,revenue
 ,code of #aihf is amended by inserting 
after section #fdbh;,b the following new
 section3  #fdbh;,c4 #bjbb gas prices   
rebate  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 #bjbb an      
amount equal to the #bjbb gas prices    
rebate amount determined for such       
taxable year4  7b7 #bjbb gas prices     

rebate amount ,for purposes of this     
section1 the term #bjbb gas prices      
rebate amount means1 with respect to any
 taxpayer for any taxable year1 the sum 
of-- 7#a7 #ejj 7#a1jjj in the case of a 
joint return71 plus  7#b7 #ejj          
multiplied by the number of dependents  
of the taxpayer for such taxable year   
who had attained the age of #af as of   
the close of such taxable year4  7c7    
,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 who is 
a dependent of 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  7d7 ,definitions and special    
rules  7#a7 ,dependent defined ,for     
purposes of this section1 the term      
dependent has the meaning given such    
term by section #aeb4  7#b7             
,identification number requirement  7,a7

 ,in general ,in the case of a return   
other than a joint return1 the #ejj     
amount in subsection 7b77#a7 shall be   
treated as being zero unless the        
taxpayer includes the valid             
identification number of the taxpayer on
 the return of tax for the taxable year4
  7,b7 ,joint returns ,in the case of a 
joint return1 the #a1jjj amount in      
subsection 7b77#a7 shall be treated as  
being-- 7i7 #ejj if the valid           
identification number of only #a spouse 
is included on the return of tax for the
 taxable year1 and  7ii7 zero if the    
valid identification number of neither  
spouse is so included4  7,c7 ,dependents
 ,a dependent shall not be taken into   
account under subsection 7b77#b7 unless 
the valid identification number of such 
dependent is included on the return of  
tax for the taxable year4  7,d7 ,valid  
identification number  7i7 ,in general  
,for purposes of this paragraph1 the    
term valid identification number means a
 social security number issued to an    

individual by the ,social ,security     
,administration on or before the due    
date for filing the return for the      
taxable year4  7ii7 ,adoption taxpayer  
identification number ,for purposes of  
subparagraph 7,c71 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             
,subparagraph 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             
,coordination with certain advance      
payments ,in the case of any payment    
determined pursuant to subsection       
7f77#f71 a valid identification number  
shall be treated for purposes of this   

paragraph as included on the taxpayer's 
return of tax if such valid             
identification number is available to   
the ,secretary as described in such     
subsection4  7,g7 ,mathematical or      
clerical error authority ,any omission  
of a correct valid identification number
 required under this paragraph shall be 
treated as a mathematical or clerical   
error for purposes of applying section  
#fbac7;g77#b7 to such omission4  7#c7   
,credit treated as refundable ,the      
credit allowed by subsection 7a7 shall  
be treated as allowed by subpart ,c of  
part ,,iv of subchapter ,a of chapter   
#a4  7e7 ,coordination with advance     
refunds of credit  7#a7 ,reduction of   
refundable credit ,the amount of the    
credit which would 7but for this        
paragraph7 be allowable under subsection
 7a7 shall be reduced 7but not below    
zero7 by the aggregate refunds and      
credits made or allowed to the taxpayer 
7or1 except as otherwise provided by the
 ,secretary1 any dependent of the       

taxpayer7 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     
,except as otherwise provided by the    
,secretary1 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 paragraphs 7#e7 
and 7#f71 each individual who was an    
eligible individual for such            
individual's first taxable year         
beginning in #bjbj 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  7,a7 ,in   
general ,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,b7    
,treatment of deceased individuals ,for 
purposes of determining the advance     
refund amount with respect to such      
taxable year-- 7i7 any individual who   
was deceased before ,january #a1 #bjbb1 
shall be treated for purposes of        
applying subsection 7e77#b7 in the same 
manner as if the valid identification   
number of such person was not included  
on the return of tax for such taxable   
year 7except that subparagraph 7,e7     
thereof shall not apply71  7ii7         
notwithstanding clause 7i71 in the case 
of a joint return with respect to which 
only spouse is deceased before ,january 
#a1 #bjbb1 such deceased spouse was a   
member of the ,armed ,forces of the     
,united ,states at any time during the  
taxable year1 and the valid             

identification number of such deceased  
spouse is included on the return of tax 
for the taxable year1 the valid         
identification number of #a 7and only   
#a7 spouse shall be treated as included 
on the return of tax for the taxable    
year for purposes of applying subsection
 7e77#b77;,b7 with respect to such joint
 return1 and  7iii7 no amount shall be  
determined under subsection 7d77#b7 with
 respect to any dependent of the        
taxpayer if the taxpayer 7both spouses  
in the case of a joint return7 was      
deceased before ,january #a1 #bjbb4     
7#c7 ,timing and manner of payments ,the
 ,secretary shall1 subject to the       
provisions of this title and consistent 
with rules similar to the rules of      
subparagraphs 7,b7 and 7,c7 of section  
#fdbh;,a7f77#c71 refund or credit any   
overpayment attributable to this        
subsection as rapidly as possible1      
consistent with a rapid effort to make  
payments attributable to such           
overpayments electronically if          

appropriate4 ,no refund or credit shall 
be made or allowed under this subsection
 after ,december #ca1 #bjbb4  7#d7 ,no  
interest ,no interest shall be allowed  
on any overpayment attributable to this 
subsection4  7#e7 ,application to       
individuals who have filed a return of  
tax for #bjba  7,a7 ,application to     
#bjba returns filed at time of initial  
determination ,if1 at the time of any   
determination made pursuant to paragraph
 7#c71 the individual referred to in    
paragraph 7#a7 has filed a return of tax
 for the individual's first taxable year
 beginning in #bjba1 paragraph 7#a7     
shall be applied with respect to such   
individual by substituting #bjba for    
#bjbj4  7,b7 ,additional payment  7i7   
,in general ,in the case of any         
individual who files1 before the        
additional payment determination date1 a
 return of tax for such individual's    
first taxable year beginning in #bjba1  
the ,secretary shall make a payment 7in 
addition to any payment made under      

paragraph 7#a77 to such individual equal
 to the excess 7if any7 of-- 7,i7 the   
amount which would be determined under  
paragraph 7#a7 7after the application of
 subparagraph 7,a77 by applying         
paragraph 7#a7 as of the additional     
payment determination date1 over  7,,ii7
 the amount of any payment made with    
respect to such individual under        
paragraph 7#a74  7ii7 ,additional       
payment determination date ,the term    
additional payment determination date   
means the earlier of-- 7,i7 the date    
which is #ij days after the #bjba       
calendar year filing deadline1 or       
7,,ii7 ,september #a1 #bjbb4  7iii7     
#bjba calendar year filing deadline ,the
 term #bjba calendar year filing        
deadline means the date specified in    
section #fjgb7;a7 with respect to       
returns for calendar year #bjba4 ,such  
date shall be determined after taking   
into account any period disregarded     
under section #gejh;,a if such disregard
 applies to substantially all returns   

for calendar year #bjba to which section
 #fjgb7;a7 applies4  7#f7 ,application  
to certain individuals who have not     
filed a return of tax for #bjbj or #bjba
 at time of determination ,in the case  
of any individual who1 at the time of   
any determination made pursuant to      
paragraph 7#c71 has filed a tax return  
for neither the year described in       
paragraph 7#a7 nor for the year         
described in paragraph 7#e77;,a71 the   
,secretary shall1 consistent with rules 
similar to the rules of section         
#fdbh;,a7f77#e77;,h77i71 apply paragraph
 7#a7 on the basis of information       
available to the ,secretary and shall1  
on the basis of such information1       
determine the advance refund amount with
 respect to such individual4  7#g7      
,special rule related to time of filing 
return ,solely for purposes of this     
subsection1 a return of tax shall not be
 treated as filed until such return has 
been processed by the ,internal ,revenue
 ,service4  7#h7 ,restriction on use of 

certain previously issued prepaid debit 
cards ,payments made by the ,secretary  
to individuals under this section shall 
not be in the form of an increase in the
 balance of any previously issued       
prepaid debit card if1 as of the time of
 the issuance of such card1 such card   
was issued solely for purposes of making
 payments under section #fdbh1 #fdbh;,a1
 or #fdbh;,b4  7g7 ,regulations ,the    
,secretary shall prescribe such         
regulations or other guidance as may be 
necessary or appropriate to carry out   
the purposes of this section1           
including-- 7#a7 regulations or other   
guidance providing taxpayers the        
opportunity to provide the ,secretary   
information sufficient to allow the     
,secretary to make payments to such     
taxpayers under subsection 7f7          
7including the determination of the     
amount of such payment7 if such         
information is not otherwise available  
to the ,secretary1 and  7#b7 regulations
 or other guidance to ensure to the     

maximum extent administratively         
practicable that1 in determining the    
amount of any credit under subsection   
7a7 and any credit or refund under      
subsection 7f71 an individual is not    
taken into account more than once1      
including by different taxpayers and    
including by reason of a change in joint
 return status or dependent status      
between the taxable year for which an   
advance refund amount is determined and 
the taxable year for which a credit     
under subsection 7a7 is determined4  7h7
 ,outreach ,the ,secretary shall carry  
out a robust and comprehensive outreach 
program to ensure that all taxpayers    
described in subsection 7g77#a7 learn of
 their eligibility for the advance      
refunds and credits under subsection    
7f72 are advised of the opportunity to  
receive such advance refunds and credits
 as provided under subsection 7g77#a72  
and are provided assistance in applying 
for such advance refunds and credits4  4
  7b7 ,treatment of certain possessions 

7#a7 ,payments to possessions with      
mirror code tax systems ,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 ,payments  
to 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#c7 ,inclusion of   
administrative expenses ,the ,secretary 
of the ,treasury shall pay to each      
possession of the ,united ,states to    
which the ,secretary makes a payment    
under paragraph 7#a7 or 7#b7 an amount  
equal to the lesser of-- 7,a7 the       
increase 7if any7 of the administrative 
expenses of such possession-- 7i7 in the
 case of a possession described in      
paragraph 7#a71 by reason of the        
amendments made by this section1 and    
7ii7 in the case of a possession        
described in paragraph 7#b71 by reason  
of carrying out the plan described in   
such paragraph1 or  7,b7 #ejj1jjj       
7#aj1jjj1jjj in the case of ,puerto     
,rico74  ,the amount described in       
subparagraph 7,a7 shall be determined by
 the ,secretary of the ,treasury based  
on information provided by the          

government of the respective possession4
  7#d7 ,coordination with credit allowed
 against united states income taxes ,no 
credit shall be allowed against ,united 
,states income taxes under section      
#fdbh;,c of the ,internal ,revenue ,code
 of #aihf 7as added by this section71   
nor shall any credit or refund be made  
or allowed under subsection 7f7 of such 
section1 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#b74    
7#e7 ,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#f7         
,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  7c7           
,administrative provisions  7#a7        
,definition of deficiency ,section      
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking and #fdbh;,b and inserting     
#fdbh;,b1 and #fdbh;,c4  7#b7 ,exception
 from reduction or offset ,any refund   
payable by reason of section #fdbh;,c7f7
 of the ,internal ,revenue ,code of     
#aihf 7as added by this section71 or any
 such refund payable by reason of       
subsection 7b7 of this section1 shall   
not be-- 7,a7 subject to reduction or   
offset pursuant to subsection 7c71 7d71 
7e71 or 7f7 of section #fdjb of the     
,internal ,revenue ,code of #aihf or any
 similar authority permitting offset1 or

  7,b7 reduced or offset by other       
assessed ,federal taxes that would      
otherwise be subject to levy or         
collection4  7#c7 ,conforming amendments
  7,a7 ,paragraph 7#b7 of section       
#acbd7;b7 of title #ca1 ,united ,states 
,code1 is amended by inserting #fdbh;,c1
 after #fdbh;,b14  7,b7 ,the table of   
sections for subchapter ,b of chapter   
#fe of the ,internal ,revenue ,code of  
#aihf is amended by inserting after the 
item relating to section #fdbh;,a the   
following new item3  ,sec4 #fdbh;,c4    
#bjbb gas prices rebate4  4