,,ii  #aagth ,,congress  #ast ,session  
,s4 #bfa  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #d1       
#bjba,ms4 ,smith 7for herself1 ,mr4     
,brown1 ,mr4 ,van ,hollen1 ,mr4         
,blumenthal1 ,mr4 ,merkley1 ,ms4        
,klobuchar1 ,ms4 ,warren1 ,mr4 ,lujn1   
,mrs4 ,gillibrand1 and ,mr4 ,leahy7     
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
allow #bjbj recovery rebates with       
respect to qualifying children over the 
age of #af and other dependents4  #a4   
,short title ,this ,act may be cited as 
the ,all ,dependents ,count ,act of     
#bjba4  #b4 #bjbj recovery rebates with 
respect to qualifying children over the 
age of #af and other dependents  7a7    
,initial rebates  7#a7 ,in general      
,section #fdbh7;a77#b7 of the ,internal 
,revenue ,code of #aihf is amended by   
striking qualifying children 7within the
 meaning of section #bd7;c77 and        
inserting dependents 7as defined in     

section #aeb74  7#b7 ,conforming        
amendments  7,a7 ,section               
#fdbh7;g77#a77;,c7 of such ,code is     
amended-- 7i7 by striking qualifying    
child each place it appears and         
inserting dependent1 and  7ii7 by       
striking ,qualifying child in the       
heading and inserting ,dependent4  7,b7 
,section #fdbh7;g77#c77;,b7 of such     
,code is amended-- 7i7 by inserting     
dependent or before qualifying child1   
and  7ii7 by striking such child and    
inserting such individual4  7b7         
,additional rebates  7#a7 ,in general   
,section #fdbh;,a7a77#b7 of the         
,internal ,revenue ,code of #aihf is    
amended by striking qualifying children 
7within the meaning of section #bd7;c77 
and inserting dependents 7as defined in 
section #aeb74  7#b7 ,conforming        
amendments  7,a7 ,section               
#fdbh;,a7g77#c7 of such ,code is        
amended-- 7i7 by striking qualifying    
child each place it appears and         
inserting dependent1 and  7ii7 by       

striking ,qualifying child in the       
heading and inserting ,dependent4  7,b7 
,section #fdbh7;g77#d7 of such ,code is 
amended-- 7i7 by inserting dependent or 
before qualifying child1 and  7ii7 by   
striking such child and inserting such  
individual4  7,c7 ,section              
#fdbh7;f77#b77;,b7 of such ,code is     
amended by striking qualifying child and
 inserting dependent4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjai4   
7d7 ,advanced payments ,notwithstanding 
sections #fdbh7;f77#c7 and              
#fdbh;,a7f77#c77;,a7 of the ,internal   
,revenue ,code of #aihf1 the ,secretary 
of the ,treasury 7or the ,secretary's   
delegate7 shall refund or credit any    
overpayment attributable to the         
amendments made by this section as      
rapidly as possible1 except that no     
refund or credit shall be made under    
section #fdbh7;f7 or #fdbh;,a7f7 of such
 ,code by reason of this subsection     

after ,december #ca1 #bjba4