,,ii  #aag? ,,congress  #a/ ,session    
,s4 #bfa  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #d1 #bjba,ms4 
,smi? 7= h]self1 ,mr4 ,br[n1 ,mr4 ,van  
,holl51 ,mr4 ,blum5?al1 ,mr4 ,m]kley1   
,ms4 ,klobu*>1 ,ms4 ,w>r51 ,mr4 ,lujn1  
,mrs4 ,gillibr&1 & ,mr4 ,leahy7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to all[ #bjbj      
recov]y rebates ) respect to qualify+   
*ildr5 ov] ! age ( #af & o!r dep5d5ts4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,all ,dep5d5ts ,c\nt ,act ( #bjba4    
#b4 #bjbj recov]y rebates ) respect to  
qualify+ *ildr5 ov] ! age ( #af & o!r   
dep5d5ts  7a7 ,initial rebates  7#a7 ,9 
g5]al ,section #fdbh7;a77#b7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ qualify+ *ildr5 7)9 ! mean+ (  
section #bd7;c77 & ins]t+ dep5d5ts 7z   
def9$ 9 section #aeb74  7#b7 ,con=m+    
am5dm5ts  7,a7 ,section                 
#fdbh7;g77#a77;,c7 ( su* ,code is       
am5d$-- 7i7 by /rik+ qualify+ *ild ea*  

place x appe>s & ins]t+ dep5d5t1 &  7ii7
 by /rik+ ,qualify+ *ild 9 ! head+ &    
ins]t+ ,dep5d5t4  7,b7 ,section         
#fdbh7;g77#c77;,b7 ( su* ,code is       
am5d$-- 7i7 by ins]t+ dep5d5t or be=e   
qualify+ *ild1 &  7ii7 by /rik+ su* *ild
 & ins]t+ su* individual4  7b7          
,additional rebates  7#a7 ,9 g5]al      
,section #fdbh;,a7a77#b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
qualify+ *ildr5 7)9 ! mean+ ( section   
#bd7;c77 & ins]t+ dep5d5ts 7z def9$ 9   
section #aeb74  7#b7 ,con=m+ am5dm5ts   
7,a7 ,section #fdbh;,a7g77#c7 ( su*     
,code is am5d$-- 7i7 by /rik+ qualify+  
*ild ea* place x appe>s & ins]t+        
dep5d5t1 &  7ii7 by /rik+ ,qualify+ *ild
 9 ! head+ & ins]t+ ,dep5d5t4  7,b7     
,section #fdbh7;g77#d7 ( su* ,code is   
am5d$-- 7i7 by ins]t+ dep5d5t or be=e   
qualify+ *ild1 &  7ii7 by /rik+ su* *ild
 & ins]t+ su* individual4  7,c7 ,section
 #fdbh7;f77#b77;,b7 ( su* ,code is am5d$
 by /rik+ qualify+ *ild & ins]t+        
dep5d5t4  7c7 ,effective date ,!        

am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4  7d7 ,advanc$ paym5ts       
,not)/&+ sections #fdbh7;f77#c7 &       
#fdbh;,a7f77#c77;,a7 ( ! ,int]nal       
,rev5ue ,code ( #aihf1 ! ,secret>y ( !  
,treasury 7or ! ,secret>y's delegate7   
%all refund or cr$it any ov]paym5t      
attributable to ! am5dm5ts made by ?is  
section z rapidly z possible1 except t  
no refund or cr$it %all be made "u      
section #fdbh7;f7 or #fdbh;,a7f7 ( su*  
,code by reason ( ?is subsection aft]   
,decemb] #ca1 #bjba4