,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #igfh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbf,ms4  
,/ev5s introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to treat c]ta9 am\nts (  
t>iff rev5ue z an ov]paym5t ( tax4  #a4 
,%ort title  ,?is ,act may be cit$ z !  
,t>iff ,refund ,act ( #bjbf4  #b4 ,t>iff
 rev5ue rebate ov]paym5t  7a7 ,9 g5]al  
,sub*apt] ,b ( *apt] #fe ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #fdcf4  
,t>iff rev5ue rebate ov]paym5t  7a7 ,9  
g5]al ,ea* eligible individual %all be  
treat$ z hav+ made a paym5t aga9/ ! tax 
impos$ by *apt] #a = ! prec$+ taxable   
ye> (--  7#a7 9 ! case ( a jo9t return1 
#a1gjj1  7#b7 9 ! case ( a head (       
h\sehold1 #a1bge1 or  7#c7 9 ! case (   
any o!r individual1 #hej4  7b7 ,prec$+  
taxable ye> ,= purposes ( ?is section1 !
 t]m prec$+ taxable ye> means1 ) respect
 to an eligible individual1 ! mo/ rec5t 

taxable ye> ( su* individual :i*--  7#a7
 beg9s aft] ,decemb] #ca1 #bjbd1 &  7#b7
 ends be=e ! date ( ! enactm5t ( ?is    
section4  7c7 ,eligible individual ,=   
purposes ( ?is section1 ! t]m eligible  
individual means any individual-- 7#a7  
:o is a citiz5 ( ! ,unit$ ,/ates1  7#b7 
:o is n inc>c]at$ = a crime conviction 9
 ! ,unit$ ,/ates on ! date on :i* !     
,secret>y det]m9es su* individual's     
eligibility "u ?is subsection1  7#c7 ^: 
adju/$ gross income = ! prec$+ taxable  
ye> did n exce$--  7,a7 9 ! case ( a    
jo9t return1 #djj1jjj1  7,b7 9 ! case ( 
a head ( h\sehold1 #cjj1jjj1 or  7,c7 9 
! case ( any o!r individual1 #bjj1jjj1 &
  7#d7 o!r ?an--  7,a7 an individual :o 
is a dep5d5t ( ano!r taxpay] = ! taxable
 ye> ( su* individual :i* foll[s !      
prec$+ taxable ye>1 &  7,b7 an e/ate or 
tru/4  7d7 ,dep5d5t def9$ ,= purpose (  
?is section1 ! t]m dep5d5t has ! mean+  
giv5 su* t]m by section #aeb4  7e7 ,no  
int]e/ ,no int]e/ %all be all[$ on any  
ov]paym5t attributable to ?is section4  

7f7 ,tim+ & mann] ( paym5ts  7#a7 ,tim+ 
,! ,secret>y %all refund or cr$it any   
ov]paym5t attributable to ?is section z 
rapidly z possible4  7#b7 ,deliv]y (    
paym5ts ,not)/&+ any o!r provision (    
law1 ! ,secret>y may c]tify & disburse  
refunds payable "u ?is subsection       
electronically to--  7,a7 any acc\nt to 
:i* ! payee au?oriz$1 on or aft] ,janu>y
 #a1 #bjbd1 ! deliv]y ( a refund ( taxes
 "u ?is title or ( a ,f$]al paym5t 7z   
def9$ 9 section #cccb ( title #ca1      
,unit$ ,/ates ,code71  7,b7 any acc\nt  
belong+ to a payee f :i* t individual1  
on or aft] ,janu>y #a1 #bjbd1 made a    
paym5t ( taxes "u ?is title1 or  7,c7   
any ,treasury-sponsor$ acc\nt 7z def9$ 9
 section #bjh4b ( title #ca1 ,code (    
,f$]al ,regulations74  7g7 ,full file ( 
dea? in=mation ,! ,secret>y %all use    
in=mation collect$ pursuant to section  
#bje7r77#a7 ( ! ,social ,security ,act  
to ensure no paym5t is treat$ z hav+ be5
 made "u subsection 7a7 by an individual
 :o is deceas$4  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+ citiz5s !          
opportunity to provide ! ,secret>y      
in=mation suffici5t to all[ ! ,secret>y 
to make paym5ts to su* citiz5s "u ?is   
section 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  
ov]paym5t "u ?is section1 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>s1 & 
7#c7 regulations or o!r guidance to all[
 dep5d5ts ( ! inc>c]at$ to receive      
paym5ts if 7,c77#b7 prev5ts dep5d5ts f  
access+ paym5ts4  4  7b7 ,adm9i/rative  
provisions  7#a7  ,def9ition ( defici5cy
  ,section #fbaa7;b77#d77;,a7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by /rik+ #gebg;,a1 & #fdcc & ins]t+     
#gebg;,a1 #fccc1 & #fdcf4  7#b7 ,con=m+ 
am5dm5ts  7,a7 ,section #acbd7;b77#b7 ( 
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #fdcf1 aft] #fdbh;,a14  7,b7 
,! table ( sections = sub*apt] ,b (     
*apt] #fe ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end foll[+  
new item3  ,sec4 #fdcf4 ,t>iff rev5ue   
rebate ov]paym5t4  4  7c7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbd4