,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gbga  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #bi1 #bjbb,mr4   
,h>d] ( ,cali=nia introduc$ ! foll[+    
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide ! #bjbb gas prices rebate to    
individuals4  #a4 ,%ort title ,?is ,act 
may be cit$ z ! ,putt+ ,gas ,money ,back
 ,9 ,y\r ,pocket ,act4  #b4 #bjbb gas   
prices rebate  7a7 ,9 g5]al ,sub*apt] ,b
 ( *apt] #fe ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by ins]t+ aft] section 
#fdbh;,b ! foll[+ new section3          
#fdbh;,c4 #bjbb gas prices rebate  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 #bjbb an am\nt
 equal to ! #bjbb gas prices rebate     
am\nt det]m9$ = su* taxable ye>4  7b7   
#bjbb gas prices rebate am\nt ,=        
purposes ( ?is section1 ! t]m #bjbb gas 
prices rebate am\nt means1 ) respect to 

any taxpay] = any taxable ye>1 ! sum (--
 7#a7 #ejj 7#a1jjj 9 ! case ( a jo9t    
return71 plus  7#b7 #ejj multipli$ by ! 
numb] ( dep5d5ts ( ! taxpay] = su*      
taxable ye> :o _h atta9$ ! age ( #af z (
 ! close ( su* taxable ye>4  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 ! #ejj 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 ! #a1jjj am\nt 9  
subsection 7b77#a7 %all be treat$ z     
be+-- 7i7 #ejj 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$4  7,c7         
,dep5d5ts ,a dep5d5t %all n be tak5 into
 acc\nt "u subsection 7b77#b7 unless !  
valid id5tification numb] ( su* dep5d5t 
is includ$ on ! return ( tax = ! taxable
 ye>4  7,d7 ,valid id5tification numb]  
7i7 ,9 g5]al ,= 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  7ii7    
,adoption taxpay] id5tification numb] ,=
 purposes ( subp>agraph 7,c71 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   

,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,f7    
,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,g7 ,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$it :i* w\ld 7b = ?is       
p>agraph7 be all[able "u subsection 7a7 
%all be r$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 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      
,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$its  7#a7 ,9 g5]al ,subject to       
p>agraphs 7#e7 & 7#f71 ea* individual :o
 0 an eligible individual = su*         
individual's fir/ taxable ye> beg9n+ 9  
#bjbj %all be treat$ z hav+ made a      
paym5t aga9/ ! tax impos$ by *apt] #a = 

su* taxable ye> 9 an am\nt equal to !   
advance refund am\nt = su* 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+ ! advance refund     
am\nt ) respect to su* taxable ye>-- 7i7
 any individual :o 0 deceas$ be=e       
,janu>y #a1 #bjbb1 %all be treat$ =     
purposes ( apply+ subsection 7e77#b7 9 !
 same mann] z if ! valid id5tification  
numb] ( su* p]son 0 n includ$ on !      
return ( tax = su* taxable ye> 7except t
 subp>agraph 7,e7 !re( %all n apply71   
7ii7 not)/&+ clause 7i71 9 ! case ( a   
jo9t return ) respect to :i* only 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+ !      
taxable ye>1 & ! valid id5tification    

numb] ( su* deceas$ sp\se is includ$ on 
! return ( tax = ! taxable ye>1 ! valid 
id5tification numb] ( #a 7& only #a7    
sp\se %all be treat$ z includ$ on !     
return ( tax = ! taxable ye> = purposes 
( apply+ subsection 7e77#b77;,b7 )      
respect to su* jo9t return1 &  7iii7 no 
am\nt %all be det]m9$ "u subsection     
7d77#b7 ) respect to any dep5d5t ( !    
taxpay] if ! taxpay] 7bo? sp\ses 9 !    
case ( a jo9t return7 0 deceas$ be=e    
,janu>y #a1 #bjbb4  7#c7 ,tim+ & mann] (
 paym5ts ,! ,secret>y %all1 subject to !
 provisions ( ?is title & consi/5t )    
rules simil> to ! rules ( subp>agraphs  
7,b7 & 7,c7 ( section #fdbh;,a7f77#c71  
refund or cr$it any ov]paym5t           
attributable to ?is subsection z rapidly
 z possible1 consi/5t ) a rapid ef=t to 
make paym5ts attributable to su*        
ov]paym5ts electronically if            
appropriate4 ,no refund or cr$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  7iii7 #bjba
 cal5d> ye> fil+ deadl9e ,! t]m #bjba   
cal5d> ye> fil+ deadl9e means ! date    
specifi$ 9 section #fjgb7;a7 ) respect  
to returns = cal5d> ye> #bjba4 ,su* date
 %all be det]m9$ aft] tak+ into acc\nt  
any p]iod disreg>d$ "u section #gejh;,a 
if su* disreg>d applies to sub/antially 
all returns = cal5d> ye> #bjba to :i*   
section #fjgb7;a7 applies4  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*          
individual4  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  7#h7 ,re/riction on use (     
c]ta9 previ\sly issu$ prepaid debit c>ds
 ,paym5ts made by ! ,secret>y to        
individuals "u ?is section %all n be 9 !
 =m ( an increase 9 ! balance ( any     
previ\sly issu$ prepaid debit c>d if1 z 
( ! "t ( ! issuance ( su* c>d1 su* c>d 0
 issu$ solely = purposes ( mak+ paym5ts 
"u section #fdbh1 #fdbh;,a1 or #fdbh;,b4
  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 ! less] (-- 7,a7 !       
increase 7if any7 ( ! adm9i/rative      
exp5ses ( su* possession-- 7i7 9 ! case 
( a possession describ$ 9 p>agraph 7#a71
 by reason ( ! am5dm5ts made by ?is     
section1 &  7ii7 9 ! case ( a possession
 describ$ 9 p>agraph 7#b71 by reason (  
c>ry+ out ! plan describ$ 9 su*         
p>agraph1 or  7,b7 #ejj1jjj 7#aj1jjj1jjj
 9 ! case ( ,pu]to ,rico74  ,! 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 #fdbh;,c ( ! ,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;,b & ins]t+ #fdbh;,b1 & #fdbh;,c4 
7#b7 ,exception f r$uction or (fset ,any
 refund payable by reason ( section     
#fdbh;,c7f7 ( ! ,int]nal ,rev5ue ,code (
 #aihf 7z add$ 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$]al taxes t  
w\ld o!rwise be subject to levy or      
collection4  7#c7 ,con=m+ am5dm5ts  7,a7
 ,p>agraph 7#b7 ( section #acbd7;b7 (   
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #fdbh;,c1 aft] #fdbh;,b14    
7,b7 ,! table ( sections = sub*apt] ,b (
 *apt] #fe ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #fdbh;,a ! foll[+ new 

item3  ,sec4 #fdbh;,c4 #bjbb gas prices 
rebate4  4