,i #aai? ,,congress #b;d ,session ,h4 ,r4 #ghfe ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #i1 #bjbf,mr4 ,cuell> introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to provide direct refunds to taxpay]s = increas$ consum] co/s attributable to t>iffs impos$ )\t congressional au?orization4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,am]ican ,consum] ,t>iff ,rebate ,act ( #bjbf4 #b4 ,f9d+s ,congress f9ds ! foll[+3 7#a7 ,article ,i1 ,section #h ( ! ,con/itution ve/s exclusively 9 ,congress ! au?ority to lay & collect duties & t>iffs4 7#b7 ,duties impos$ pursuant to ,presid5tial action "u ! ,int]national ,em]g5cy ,economic ,p[]s ,act 7#ej ,u4,s4,c4 #agja et seq47 )\t express congressional au?orization result$ 9 increas$ consum] prices nationwide4 7#c7 ,! ,congressional ,budget ,(fice & ! ,jo9t ,economic ,committee h e/imat$ t total consum] co/s attributable to su* t>iffs are approximately #bca1cej1jjj1jjj4 7#d7 ,congress has a responsibility to provide direct re/itution to taxpay]s = ^! unlawful co/ increases1 & to prioritize work+ families by exclud+ v high-income taxpay]s & us+ ! result+ sav+s to increase refunds = taxpay]s rais+ *ildr54 #c4 ,def9itions ,9 ?is ,act3 7#a7 ,cov]$ t>iffs ,! t]m cov]$ t>iffs means duties impos$ pursuant to ,presid5tial action "u ! ,int]national ,em]g5cy ,economic ,p[]s ,act 7#ej ,u4,s4,c4 #agja et seq47 t 7 subsequ5tly det]m9$ to lack congressional au?orization4 7#b7 ,eligible return ,! t]m eligible return means a ,f$]al individual income tax return fil$ = ! mo/ rec5t taxable ye> = :i* suffici5t in=mation is available1 includ+ returns fil$ z-- 7,a7 s+le2 7,b7 m>ri$ fil+ jo9tly2 7,c7 m>ri$ fil+ sep>ately2 7,d7 head ( h\sehold2 or 7,e7 qualify+ surviv+ sp\se4 7#c7 ,qualifi$ *ild ,! t]m qualifi$ *ild has ! mean+ giv5 9 section #bd7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7#d7 ,secret>y ,! t]m ,secret>y means ! ,secret>y ( ! ,treasury or ! ,secret>y's delegate4 #d4 ,e/abli%m5t ( taxpay] rebate 7a7 ,9 g5]al ,! ,secret>y %all provide a "o-"t direct paym5t to ea* ,eligible ,return 9 accordance ) ?is section4 7b7 ,income limitation ,no paym5t %all be made "u ?is ,act ) respect to any return report+ adju/$ gross income exce$+ #djj1jjj = ! mo/ rec5t taxable ye> = :i* suffici5t in=mation is available4 7c7 ,aggregate limitation ,! total am\nt ( paym5ts made "u ?is ,act %all n exce$ #bca1cej1jjj1jjj4 7d7 ,det]m9ation ( base am\nt 7#a7 ,! ,secret>y %all det]m9e a ,base ,am\nt su* t1 if paym5ts 7 made "u subsection 7e7 ) respect to all ,eligible ,returns 7)\t reg>d to subsection 7b771 ! total am\nt ( su* paym5ts w\ld equal #bca1cej1jjj1jjj4 7#b7 ,9 calculat+ ! ,base ,am\nt1 ! ,secret>y %all calculate su* am\nt by divid+ #bca1cej1jjj1jjj by ! sum (-- 7,a7 ! numb] ( ,eligible ,returns fil$ z s+le2 7,b7 ! numb] ( ,eligible ,returns fil$ z m>ri$ fil+ sep>ately2 7,c7 #a4e multipli$ by ! numb] ( ,eligible ,returns fil$ z head ( h\sehold2 & 7,d7 #b multipli$ by ! sum (-- 7i7 ! numb] ( ,eligible ,returns fil$ z m>ri$ fil+ jo9tly2 & 7ii7 ! numb] ( ,eligible ,returns fil$ z qualify+ surviv+ sp\se4 7e7 ,paym5t am\nts by fil+ /atus ,subject to subsection 7b71 ! paym5t = an ,eligible ,return %all be-- 7#a7 9 ! case ( a return fil$ z s+le1 an am\nt equal to #ajj p]c5t ( ! ,base ,am\nt2 7#b7 9 ! case ( a return fil$ z m>ri$ fil+ sep>ately1 an am\nt equal to #ajj p]c5t ( ! ,base ,am\nt2 7#c7 9 ! case ( a return fil$ z head ( h\sehold1 an am\nt equal to #aej p]c5t ( ! ,base ,am\nt2 7#d7 9 ! case ( a return fil$ z m>ri$ fil+ jo9tly1 an am\nt equal to #bjj p]c5t ( ! ,base ,am\nt2 or 7#e7 9 ! case ( a return fil$ z qualify+ surviv+ sp\se1 an am\nt equal to #bjj p]c5t ( ! ,base ,am\nt4 #e4 ,*ild bonus fund$ by high-income exclusion 7a7 ,9 g5]al ,9 addition to any am\nt paid "u section #d1 ! ,secret>y %all pay a ,*ild ,bonus ) respect to any ,eligible ,return t-- 7#a7 is n exclud$ "u section #d7;b72 & 7#b7 claims "o or m ,qualifi$ ,*ildr54 7b7 ,fix$ am\nt ,! ,*ild ,bonus %all be equal to #abe = ea* ,qualifi$ ,*ild claim$ on su* return4 7c7 ,fund+ & cap 7#a7 ,use ( sav+s ,am\nts paid "u ?is section %all be paid solely f am\nts n paid due to ! income limitation "u section #d7;b74 7#b7 ,limitation ,total paym5ts "u ?is section1 toge!r ) total paym5ts "u section #d1 %all n exce$ #bca1cej1jjj1jjj4 7d7 ,proration au?ority ,if ! ,secret>y det]m9es t ! am\nt available "u subsection 7c77#a7 is insuffici5t to pay ! full ,*ild ,bonus am\nts specifi$ 9 subsection 7b71 ! ,secret>y %all r$uce ea* ,*ild ,bonus paym5t on a pro rata basis s t ! aggregate limitation "u section #d7;c7 is n exce$$4 7e7 ,coord9ation ,! ,secret>y %all1 to ! maximum ext5t practicable1 disburse ! ,*ild ,bonus z "p ( ! same paym5t z ! section #d rebate4 #f4 ,me?od ( di/ribution 7a7 ,automatic di/ribution ,paym5ts %all be issu$ automatically us+ in=mation available to ! ,int]nal ,rev5ue ,s]vice4 7b7 ,means ( paym5t ,paym5ts may be made by-- 7#a7 direct deposit2 7#b7 pap] *eck2 or 7#c7 prepaid debit c>d4 7c7 ,non-fil]s ,! ,secret>y %all e/abli% a simplifi$ fil+ proc$ure = individuals :o did n file a return = ! mo/ rec5t taxable ye> b w\ld o!rwise h be5 eligible to file4 #g4 ,adm9i/ration 7a7 ,! ,secret>y may prescribe su* guidance1 regulations1 & proc$ures z are necess>y to c>ry out ?is ,act4 7b7 ,! ,secret>y may r\nd paym5t am\nts to ! ne>e/ :ole doll> or o!r adm9i/ratively practical increm5t & %all implem5t su* r\nd+ 9 a mann] t does n cause total paym5ts to exce$ #bca1cej1jjj1jjj4 #h4 ,report to ,congress ,n lat] ?an #ij days aft] enactm5t1 & e #fj days !reaft] until all paym5ts are di/ribut$1 ! ,secret>y %all submit to ,congress a report detail+-- 7#a7 ! numb] ( paym5ts issu$ by fil+ /atus "u section #d2 7#b7 ! numb] ( returns receiv+ a ,*ild ,bonus & ! aggregate numb] ( ,qualifi$ ,*ildr5 claim$ = purposes ( section #e2 7#c7 ! total am\nt disburs$ "u section #d & "u section #e2 & 7#d7 ! rema9+ unobligat$ balance1 if any1 "u ! #bca1cej1jjj1jjj aggregate limitation4