,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gibi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #c1 #bjbb,mrs4  
,*]filus-,mc,cormick introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
provide = additional recov]y rebates to 
taxpay]s4  #a4 #bjbb recov]y rebates to 
individuals  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 recov]y rebates to      
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 #bjbb 
an am\nt equal to ! #bjbb rebate am\nt  
det]m9$ = su* taxable ye>4  7b7 #bjbb   
rebate am\nt ,= purposes ( ?is section1 
! t]m #bjbb rebate am\nt means1 )       
respect to any taxpay] = any taxable    
ye>1 #ab1jjj 7#bd1jjj 9 ! case ( a jo9t 
return or surviv+ sp\se74  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 )
 respect to :om a d$uction "u section   
#aea is all[able to ano!r taxpay] = a   
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
! individual's taxable ye> beg9s1 &     
7#c7 an e/ate or tru/4  7d7 ,limitation 
bas$ on adju/$ gross income  7#a7 ,9    
g5]al ,! am\nt ( ! cr$it all[$ by       
subsection 7a7 7det]m9$ )\t reg>d to ?is
 subsection & subsection 7f77 %all be   
r$uc$ 7b n bel[ z]o7 by ! am\nt :i* be>s
 ! same ratio to su* cr$it 7z s det]m9$7
 z-- 7,a7 ! excess (-- 7i7 ! taxpay]'s  
modifi$ adju/$ gross income = su*       
taxable ye>1 ov]  7ii7 #ge1jjj1 be>s to 
7,b7 #e1jjj4  7#b7 ,special rules  7,a7 
,jo9t return or surviv+ sp\se ,9 ! case 
( a jo9t return or a surviv+ sp\se 7z   
def9$ 9 section #b7;a771 p>agraph 7#a7  
%all be appli$ by sub/itut+ #aej1jjj =  
#ge1jjj & #aj1jjj = #e1jjj4  7,b7 ,head 
( h\sehold ,9 ! case ( a head ( h\sehold

 7z def9$ 9 section #b7;b771 p>agraph   
7#a7 %all be appli$ by sub/itut+        
#aab1ejj = #ge1jjj & #g1ejj = #e1jjj4   
7e7 ,def9itions & special rules  7#a7   
,id5tification numb] requirem5t  7,a7 ,9
 g5]al ,9 ! case ( a return o!r ?an a   
jo9t return1 ! #ab1jjj am\nt 9          
subsection 7b7 %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
 ! #bd1jjj am\nt 9 subsection 7b7 %all  
be treat$ z be+-- 7i7 #ab1jjj 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$4  7,c7 ,valid id5tification     
numb]  7i7 ,9 g5]al ,= purposes ( ?is   
p>agraph1 ! t]m valid id5tification     
numb] means a social security numb]     
issu$ 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,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 made pursuant to    
subsection 7g77#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 provid$ pursuant 
to 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#b7 ,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  7f7
 ,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] 7or any dep5d5t ( !       
taxpay]7 "u subsection 7g74 ,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 7g7 )       
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  7g7 ,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$it "u ?is section =   
su* taxable ye> if ?is section 7o!r ?an 
subsection 7f7 & ?is subsection7 _h     
appli$ to su* taxable ye>4  7,b7        
,treatm5t ( deceas$ individuals ,=      
purposes ( det]m9+ ! advance refund     
am\nt ) respect to su* taxable ye>1 any 
individual :o 0 deceas$ be=e ,janu>y #a1
 #bjbb1 %all be treat$ = purposes (     
apply+ subsection 7e77#c7 9 ! same mann]
 z if ! valid id5tification numb] ( su* 
p]son 0 n includ$ on ! return ( tax =   
su* taxable ye> & no am\nt %all be      
det]m9$ "u subsection 7e77#c7 ) 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  7,a7 ,tim+ ,!  
,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 #bjbj   
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*          
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  7h7 ,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 7g7 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 7g71 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$4  7i7 ,outrea*
 ,! ,secret>y %all c>ry out a robu/ &   
compreh5sive outrea* program to ensure t
 all taxpay]s describ$ 9 subsection     
7h77#a7 le>n ( _! eligibility = !       
advance refunds & cr$its "u subsection  
7g71 are advis$ ( ! opportunity to      
receive su* advance refunds & cr$its z  
provid$ "u subsection 7h77#a71 & 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 ,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   
7g7 ( 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#d7 ,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#e7     
,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+ #fdbh1  
#fdbh;,a1 & #fdbh;,b & ins]t+ #fdbh1    
#fdbh;,a1 #fdbh;,b1 & #fdbh;,c4  7#b7   
,ma!matical or cl]ical error au?ority   
,section #fbac7;g77#b7 ( su* ,code is   
am5d$-- 7,a7 by /rik+ or section        
#fdbh;,a or #fdbh;,b 7relat+ to         

additional recov]y rebates to           
individuals7 & ins]t+ or section        
#fdbh;,a1 #fdbh;,b1 or #fdbh;,c1 &  7,b7
 by /rik+ #fdbh1 #fdbh;,a1 or #fdbh;,b &
 ins]t+ #fdbh1 #fdbh;,a1 #fdbh;,b1 or   
#fdbh;,c 9 subp>agraph 7,l74  7#c7      
,exception f r$uction or (fset ,any     
cr$it or refund all[$ or made to any    
individual by reason ( section #fdbh;,c 
( ! ,int]nal ,rev5ue ,code ( #aihf 7z   
add$ by ?is section7 or by reason (     
subsection 7b7 ( ?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$uction or (fset pursuant to
 subsection 7c71 7d71 7e71 or 7f7 (     
section #fdjb ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 or  7,c7 r$uc$ or (fset by o!r
 assess$ ,f$]al taxes t w\ld o!rwise be 
subject to levy or collection4  7#d7    
,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$]al      
,regulations4  7ii7 ,o!r paym5ts ,if a  
f9ancial in/itution receives a g>ni%m5t 
ord] 7o!r ?an an ord] t has be5 s]v$ by 
! ,unit$ ,/ates71 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 or
 by 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$]al or ,/ate law1      
regulation1 c\rt or o!r ord]1 or        
regulatory int]pretation = actions      
conc]n+ any applicable paym5ts4  7,d7   
,pres]vation ( reclamation rights ,?is  
p>agraph %all n alt] ! /atus (          
applicable paym5ts z tax refunds or o!r 
nonb5efit paym5ts = purpose ( any       
reclamation rights ( ! ,dep>tm5t ( !    
,treasury or ! ,int]nal ,rev5ue ,s]vice 
z p] "p #baj ( title #ca1 ,code ( ,f$]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 advance refund  
am\nt paid pursuant to section          
#fdbh;,c7g7 ( ,int]nal ,rev5ue ,code (  
#aihf 7z add$ by ?is section71  7,,ii7  
any paym5t made by a possession ( !     
,unit$ ,/ates ) a mirror code tax sy/em 
7z def9$ 9 subsection 7b7 ( ?is section7
 pursuant to su* subsection :i*         

corresponds to a paym5t describ$ 9      
subclause 7,i71 &  7,,iii7 any paym5t   
made by a possession ( ! ,unit$ ,/ates  
)\t a mirror code tax sy/em 7z s def9$7 
pursuant to subsection 7b7 ( ?is        
section4  7iv7 ,g>ni%m5t ,! t]m g>ni%m5t
 means execution1 levy1 atta*m5t1       
g>ni%m5t1 or o!r legal process4  7v7    
,g>ni%m5t ord] ,! t]m g>ni%m5t ord]     
means a writ1 ord]1 notice1 summons1    
judgm5t1 levy1 or simil> writt5         
in/ruction issu$ 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#e7 ,ag5cy in=mation %>+ 

& assi/ance  7,a7 ,9 g5]al ,!           
,commission] ( ,social ,security1 !     
,railroad ,retirem5t ,bo>d1 & !         
,secret>y ( ,vet]ans ,affairs %all ea*  
provide ! ,secret>y ( ! ,treasury 7or ! 
,secret>y's delegate7 su* in=mation &   
assi/ance z ! ,secret>y ( ! ,treasury   
7or ! ,secret>y's delegate7 may require 
= purposes (-- 7i7 mak+ paym5ts "u      
section #fdbh;,c7g7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf to individuals describ$ 9
 p>agraph 7#f7 !re(1 or  7ii7 provid+   
adm9i/rative assi/ance to a possession (
 ! ,unit$ ,/ates 7z def9$ 9 subsection  
7c77#c77;,a77 to all[ su* possession to 
promptly di/ribute paym5ts "u subsection
 7c7 to its resid5ts4  7,b7 ,ex*ange (  
in=mation ) possessions ,any in=mation  
provid$ to ! ,secret>y ( ! ,treasury 7or
 ! ,secret>y's delegate7 pursuant to    
subp>agraph 7,a77ii7 may be ex*ang$ ) a 
possession ( ! ,unit$ ,/ates 9          
accordance ) ! applicable tax           
coord9ation agreem5t = in=mation ex*ange
 & adm9i/rative assi/ance t ! ,int]nal  

,rev5ue ,s]vice has agre$ to ) su*      
possession4  7#f7 ,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;,b ! foll[+ new 
item3  ,sec4 #fdbh;,c4 #bjbb recov]y    
rebates to individuals4  4  7d7 ,reports
 to ,congress ,ea* week beg9n+ aft] !   
date ( ! enactm5t ( ?is ,act & beg9n+   
be=e ,decemb] #ca1 #bjbb1 on ,friday (  
su* week1 n lat] ?an #c p4m4 ea/]n "t1 !
 ,secret>y ( ! ,treasury %all provide a 
writt5 report to ! ,committee on ,ways &
 ,means ( ! ,h\se ( ,repres5tatives & ! 
,committee on ,f9ance ( ! ,s5ate4 ,su*  
report %all include ! foll[+ in=mation )
 respect to paym5ts made pursuant to    
section #fdbh;,c ( ! ,int]nal ,rev5ue   
,code ( #aihf3 7#a7 ,! numb] ( s*$ul$   
paym5ts s5t to ! ,bureau ( ,fiscal      
,s]vice = paym5t by direct deposit or   

pap] *eck = ! foll[+ week 7/at$         
sep>ately = direct deposit & pap] *eck74
  7#b7 ,! total doll> am\nt ( ! s*$ul$  
paym5ts describ$ 9 p>agraph 7#a74  7#c7 
,! numb] ( direct deposit paym5ts       
return$ to ! ,dep>tm5t ( ! ,treasury & !
 total doll> value ( su* paym5ts1 = !   
week end+ on ! day prior to ! day on :i*
 ! report is provid$4  7#d7 ,! total    
numb] ( lett]s relat$ to paym5ts "u     
section #fdbh;,c ( su* ,code mail$ to   
taxpay]s dur+ ! week end+ on ! day prior
 to ! day on :i* ! report is provid$4