II 

116TH CONGRESS 

2D SESSION S. 4999 

To amend the Internal Revenue Code of 1986 to provide additional recovery 

rebates to individuals. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 10, 2020 

Mr. HAWLEY introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

additional recovery rebates to individuals. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Emergency Direct Pay5 ments for Families and Workers Act of 2020’’. 

6 SEC. 2. ADDITIONAL RECOVERY REBATES FOR INDIVID7 UALS. 

8 (a) IN GENERAL.—Subchapter B of chapter 65 of 

9 subtitle F of the Internal Revenue Code of 1986 is amendVerDate Sep 11 2014 18:13 Dec 16, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S4999.IS S4999

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1 ed by inserting after section 6428 the following new sec2 tion: 

3 ‘‘SEC. 6428A. ADDITIONAL RECOVERY REBATES FOR INDI4 VIDUALS. 

5 ‘‘(a) IN GENERAL.—In the case of an eligible indi6 vidual, there shall be allowed as a credit against the tax 

7 imposed by subtitle A for the first taxable year beginning 

8 in 2020 an amount equal to the sum of— 

9 ‘‘(1) $1,200 ($2,400 in the case of eligible indi10 viduals filing a joint return), plus 

11 ‘‘(2) an amount equal to the product of $500 

12 multiplied by the number of qualifying children 

13 (within the meaning of section 24(c)) of the tax14 payer. 

15 ‘‘(b) TREATMENT OF CREDIT.—The credit allowed by 

16 subsection (a) shall be treated as allowed by subpart C 

17 of part IV of subchapter A of chapter 1. 

18 ‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN19 COME.—The amount of the credit allowed by subsection 

20 (a) (determined without regard to this subsection and sub21 section (e)) shall be reduced (but not below zero) by 5 

22 percent of so much of the taxpayer’s adjusted gross in23 come as exceeds— 

24 ‘‘(1) $150,000 in the case of a joint return, 


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1 ‘‘(2) $112,500 in the case of a head of house2 hold, and 

3 ‘‘(3) $75,000 in the case of a taxpayer not de4 scribed in paragraph (1) or (2). 

5 ‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this 

6 section, the term ‘eligible individual’ means any individual 

7 other than— 

8 ‘‘(1) any nonresident alien individual, 

9 ‘‘(2) any individual with respect to whom a de10 duction under section 151 is allowable to another 

11 taxpayer for a taxable year beginning in the cal12 endar year in which the individual’s taxable year be13 gins, and 

14 ‘‘(3) an estate or trust. 

15 ‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF

16 CREDIT.— 

17 ‘‘(1) IN GENERAL.—The amount of credit 

18 which would (but for this paragraph) be allowable 

19 under this section shall be reduced (but not below 

20 zero) by the aggregate refunds and credits made or 

21 allowed to the taxpayer under subsection (f). Any 

22 failure to so reduce the credit shall be treated as 

23 arising out of a mathematical or clerical error and 

24 assessed according to section 6213(b)(1). 


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1 ‘‘(2) JOINT RETURNS.—In the case of a refund 

2 or credit made or allowed under subsection (f) with 

3 respect to a joint return, half of such refund or cred4 it shall be treated as having been made or allowed 

5 to each individual filing such return. 

6 ‘‘(f) ADVANCE REFUNDS AND CREDITS.— 

7 ‘‘(1) IN GENERAL.—Subject to paragraph (5), 

8 each individual who was an eligible individual for 

9 such individual’s first taxable year beginning in 

10 2019 shall be treated as having made a payment 

11 against the tax imposed by chapter 1 for such tax12 able year in an amount equal to the advance refund 

13 amount for such taxable year. 

14 ‘‘(2) ADVANCE REFUND AMOUNT.—For pur15 poses of paragraph (1), the advance refund amount 

16 is the amount that would have been allowed as a 

17 credit under this section for such taxable year if this 

18 section (other than subsection (e) and this sub19 section) had applied to such taxable year. 

20 ‘‘(3) TIMING AND MANNER OF PAYMENTS.— 

21 ‘‘(A) TIMING.—The Secretary shall, sub22 ject to the provisions of this title, refund or 

23 credit any overpayment attributable to this sec24 tion as rapidly as possible. No refund or credit 


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1 shall be made or allowed under this subsection 

2 after December 31, 2021. 

3 ‘‘(B) DELIVERY OF PAYMENTS.—Notwith4 standing any other provision of law, the Sec5 retary may certify and disburse refunds payable 

6 under this subsection electronically to any ac7 count to which the payee authorized, on or after 

8 January 1, 2018, the delivery of a refund of 

9 taxes under this title or of a Federal payment 

10 (as defined in section 3332 of title 31, United 

11 States Code). 

12 ‘‘(C) WAIVER OF CERTAIN RULES.—Not13 withstanding section 3325 of title 31, United 

14 States Code, or any other provision of law, with 

15 respect to any payment of a refund under this 

16 subsection, a disbursing official in the executive 

17 branch of the United States Government may 

18 modify payment information received from an 

19 officer or employee described in section 

20 3325(a)(1)(B) of such title for the purpose of 

21 facilitating the accurate and efficient delivery of 

22 such payment. Except in cases of fraud or reck23 less neglect, no liability under sections 3325, 

24 3527, 3528, or 3529 of title 31, United States 


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1 Code, shall be imposed with respect to pay2 ments made under this subparagraph. 

3 ‘‘(4) NO INTEREST.—No interest shall be al4 lowed on any overpayment attributable to this sec5 tion. 

6 ‘‘(5) ALTERNATE TAXABLE YEAR.—In the case 

7 of an individual who, at the time of any determina8 tion made pursuant to paragraph (3), has not filed 

9 a tax return for the year described in paragraph (1), 

10 the Secretary may— 

11 ‘‘(A) apply such paragraph by substituting 

12 ‘2018’ for ‘2019’, and 

13 ‘‘(B) if the individual has not filed a tax 

14 return for such individual’s first taxable year 

15 beginning in 2018, use information with respect 

16 to such individual for calendar year 2019 pro17 vided in— 

18 ‘‘(i) Form SSA–1099, Social Security 

19 Benefit Statement, or 

20 ‘‘(ii) Form RRB–1099, Social Secu21 rity Equivalent Benefit Statement. 

22 ‘‘(6) NOTICE TO TAXPAYER.—Not later than 15 

23 days after the date on which the Secretary distrib24 uted any payment to an eligible taxpayer pursuant 

25 to this subsection, notice shall be sent by mail to 


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1 such taxpayer’s last known address. Such notice 

2 shall indicate the method by which such payment 

3 was made, the amount of such payment, and a 

4 phone number for the appropriate point of contact 

5 at the Internal Revenue Service to report any failure 

6 to receive such payment. 

7 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 

8 ‘‘(1) IN GENERAL.—No credit shall be allowed 

9 under subsection (a) to an eligible individual who 

10 does not include on the return of tax for the taxable 

11 year— 

12 ‘‘(A) such individual’s valid identification 

13 number, 

14 ‘‘(B) in the case of a joint return, the valid 

15 identification number of such individual’s 

16 spouse, and 

17 ‘‘(C) in the case of any qualifying child 

18 taken into account under subsection (a)(2), the 

19 valid identification number of such qualifying 

20 child. 

21 ‘‘(2) VALID IDENTIFICATION NUMBER.— 

22 ‘‘(A) IN GENERAL.—For purposes of para23 graph (1), the term ‘valid identification num24 ber’ means a social security number (as such 

25 term is defined in section 24(h)(7)). 


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1 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA2 TION NUMBER.—For purposes of paragraph 

3 (1)(C), in the case of a qualifying child who is 

4 adopted or placed for adoption, the term ‘valid 

5 identification number’ shall include the adop6 tion taxpayer identification number of such 

7 child. 

8 ‘‘(3) SPECIAL RULE FOR MEMBERS OF THE

9 ARMED FORCES.—Paragraph (1)(B) shall not apply 

10 in the case where at least 1 spouse was a member 

11 of the Armed Forces of the United States at any 

12 time during the taxable year and at least 1 spouse 

13 satisfies paragraph (1)(A). 

14 ‘‘(4) MATHEMATICAL OR CLERICAL ERROR AU15 THORITY.—Any omission of a correct valid identi16 fication number required under this subsection shall 

17 be treated as a mathematical or clerical error for 

18 purposes of applying section 6213(g)(2) to such 

19 omission. 

20 ‘‘(h) REGULATIONS.—The Secretary shall prescribe 

21 such regulations or other guidance as may be necessary 

22 to carry out the purposes of this section, including any 

23 such measures as are deemed appropriate to avoid allow24 ing multiple credits or rebates to a taxpayer.’’. 

25 (b) ADMINISTRATIVE AMENDMENTS.— 


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1 (1) DEFINITION OF DEFICIENCY.—Section 

2 6211(b)(4)(A) of the Internal Revenue Code of 1986 

3 is amended by striking ‘‘and 6428’’ and inserting 

4 ‘‘6428, and 6428A’’. 

5 (2) MATHEMATICAL OR CLERICAL ERROR AU6 THORITY.—Section 6213(g)(2)(L) of such Code is 

7 amended by striking ‘‘or 6428’’ and inserting ‘‘6428, 

8 or 6428A’’. 

9 (c) TREATMENT OF POSSESSIONS.— 

10 (1) PAYMENTS TO POSSESSIONS.— 

11 (A) MIRROR CODE POSSESSION.—The Sec12 retary of the Treasury shall pay to each posses13 sion of the United States which has a mirror 

14 code tax system amounts equal to the loss (if 

15 any) to that possession by reason of the amend16 ments made by this section. Such amounts shall 

17 be determined by the Secretary of the Treasury 

18 based on information provided by the govern19 ment of the respective possession. 

20 (B) OTHER POSSESSIONS.—The Secretary 

21 of the Treasury shall pay to each possession of 

22 the United States which does not have a mirror 

23 code tax system amounts estimated by the Sec24 retary of the Treasury as being equal to the ag25 gregate benefits (if any) that would have been 


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1 provided to residents of such possession by rea2 son of the amendments made by this section if 

3 a mirror code tax system had been in effect in 

4 such possession. The preceding sentence shall 

5 not apply unless the respective possession has a 

6 plan, which has been approved by the Secretary 

7 of the Treasury, under which such possession 

8 will promptly distribute such payments to its 

9 residents. 

10 (2) COORDINATION WITH CREDIT ALLOWED

11 AGAINST UNITED STATES INCOME TAXES.—No cred12 it shall be allowed against United States income 

13 taxes under section 6428A of the Internal Revenue 

14 Code of 1986 (as added by this section) to any per15 son— 

16 (A) to whom a credit is allowed against 

17 taxes imposed by the possession by reason of 

18 the amendments made by this section, or 

19 (B) who is eligible for a payment under a 

20 plan described in paragraph (1)(B). 

21 (3) DEFINITIONS AND SPECIAL RULES.— 

22 (A) POSSESSION OF THE UNITED

23 STATES.—For purposes of this subsection, the 

24 term ‘‘possession of the United States’’ includes 

25 the Commonwealth of Puerto Rico and the 


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1 Commonwealth of the Northern Mariana Is2 lands. 

3 (B) MIRROR CODE TAX SYSTEM.—For pur4 poses of this subsection, the term ‘‘mirror code 

5 tax system’’ means, with respect to any posses6 sion of the United States, the income tax sys7 tem of such possession if the income tax liabil8 ity of the residents of such possession under 

9 such system is determined by reference to the 

10 income tax laws of the United States as if such 

11 possession were the United States. 

12 (C) TREATMENT OF PAYMENTS.—For pur13 poses of section 1324 of title 31, United States 

14 Code, the payments under this subsection shall 

15 be treated in the same manner as a refund due 

16 from a credit provision referred to in subsection 

17 (b)(2) of such section. 

18 (d) EXCEPTION FROM REDUCTION OR OFFSET.— 

19 Any credit or refund allowed or made to any individual 

20 by reason of section 6428A of the Internal Revenue Code 

21 of 1986 (as added by this section) or by reason of sub22 section (c) of this section shall not be— 

23 (1) subject to reduction or offset pursuant to 

24 section 3716 or 3720A of title 31, United States 

25 Code, 


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1 (2) subject to reduction or offset pursuant to 

2 subsection (d), (e), or (f) of section 6402 of the In3 ternal Revenue Code of 1986, or 

4 (3) reduced or offset by other assessed Federal 

5 taxes that would otherwise be subject to levy or col6 lection. 

7 (e) PUBLIC AWARENESS CAMPAIGN.—The Secretary 

8 of the Treasury (or the Secretary’s delegate) shall conduct 

9 a public awareness campaign, in coordination with the 

10 Commissioner of Social Security and the heads of other 

11 relevant Federal agencies, to provide information regard12 ing the availability of the credit and rebate allowed under 

13 section 6428A of the Internal Revenue Code of 1986 (as 

14 added by this section), including information with respect 

15 to individuals who may not have filed a tax return for tax16 able year 2018 or 2019. 

17 (f) CONFORMING AMENDMENTS.— 

18 (1) Paragraph (2) of section 1324(b) of title 

19 31, United States Code, is amended by inserting 

20 ‘‘6428A,’’ after ‘‘6428,’’. 

21 (2) The table of sections for subchapter B of 

22 chapter 65 of subtitle F of the Internal Revenue 

23 Code of 1986 is amended by inserting after the item 

24 relating to section 6428 the following: 

‘‘Sec. 6428A. Additional recovery rebates for individuals.’’. 

Æ 


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