II 

116TH CONGRESS 

2D SESSION S. 5063 

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

rebates to individuals. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 18, 2020 

Mr. SANDERS 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 Act’’. 

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 02:19 Jan 11, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S5063.IS S5063

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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 dependents (as defined 

13 in section 152) of the taxpayer. 

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

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

16 of part IV of subchapter A of chapter 1. 

17 ‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN18 COME.—The amount of the credit allowed by subsection 

19 (a) (determined without regard to this subsection and sub20 section (e)) shall be reduced (but not below zero) by 5 

21 percent of so much of the taxpayer’s adjusted gross in22 come as exceeds— 

23 ‘‘(1) $150,000 in the case of a joint return, 

24 ‘‘(2) $112,500 in the case of a head of house25 hold, and 


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1 ‘‘(3) $75,000 in the case of a taxpayer not de2 scribed in paragraph (1) or (2). 

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

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

5 other than— 

6 ‘‘(1) any nonresident alien individual, 

7 ‘‘(2) any individual with respect to whom a de8 duction under section 151 is allowable to another 

9 taxpayer for a taxable year beginning in the cal10 endar year in which the individual’s taxable year be11 gins, and 

12 ‘‘(3) an estate or trust. 

13 ‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF

14 CREDIT.— 

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

16 which would (but for this paragraph) be allowable 

17 under this section shall be reduced (but not below 

18 zero) by the aggregate refunds and credits made or 

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

20 failure to so reduce the credit shall be treated as 

21 arising out of a mathematical or clerical error and 

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

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

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

25 respect to a joint return, half of such refund or credVerDate Sep 11 2014 02:19 Jan 11, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S5063.IS S5063

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1 it shall be treated as having been made or allowed 

2 to each individual filing such return. 

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

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

5 each individual who was an eligible individual for 

6 such individual’s first taxable year beginning in 

7 2019 shall be treated as having made a payment 

8 against the tax imposed by chapter 1 for such tax9 able year in an amount equal to the advance refund 

10 amount for such taxable year. 

11 ‘‘(2) ADVANCE REFUND AMOUNT.—For pur12 poses of paragraph (1), the advance refund amount 

13 is the amount that would have been allowed as a 

14 credit under this section for such taxable year if this 

15 section (other than subsection (e) and this sub16 section) had applied to such taxable year. 

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

18 ‘‘(A) TIMING.—The Secretary shall, sub19 ject to the provisions of this title, refund or 

20 credit any overpayment attributable to this sec21 tion as rapidly as possible. No refund or credit 

22 shall be made or allowed under this subsection 

23 after December 31, 2021. 

24 ‘‘(B) DELIVERY OF PAYMENTS.—Notwith25 standing any other provision of law, the SecVerDate Sep 11 2014 02:19 Jan 11, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S5063.IS S5063

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1 retary may certify and disburse refunds payable 

2 under this subsection electronically to any ac3 count to which the payee authorized, on or after 

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

5 taxes under this title or of a Federal payment 

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

7 States Code). 

8 ‘‘(C) WAIVER OF CERTAIN RULES.—Not9 withstanding section 3325 of title 31, United 

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

11 respect to any payment of a refund under this 

12 subsection, a disbursing official in the executive 

13 branch of the United States Government may 

14 modify payment information received from an 

15 officer or employee described in section 

16 3325(a)(1)(B) of such title for the purpose of 

17 facilitating the accurate and efficient delivery of 

18 such payment. Except in cases of fraud or reck19 less neglect, no liability under section 3325, 

20 3527, 3528, or 3529 of title 31, United States 

21 Code, shall be imposed with respect to pay22 ments made under this subparagraph. 

23 ‘‘(4) NO INTEREST.—No interest shall be al24 lowed on any overpayment attributable to this sec25 tion. 


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

2 of an individual who, at the time of any determina3 tion made pursuant to paragraph (3), has not filed 

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

5 the Secretary may— 

6 ‘‘(A) apply such paragraph by substituting 

7 ‘2018’ for ‘2019’, and 

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

9 return for such individual’s first taxable year 

10 beginning in 2018, use information with respect 

11 to such individual for calendar year 2019 pro12 vided in— 

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

14 Benefit Statement, or 

15 ‘‘(ii) Form RRB–1099, Social Secu16 rity Equivalent Benefit Statement. 

17 ‘‘(6) PAYMENT TO REPRESENTATIVE PAYEES

18 AND FIDUCIARIES.— 

19 ‘‘(A) IN GENERAL.—In the case of any in20 dividual for which payment information is pro21 vided to the Secretary by the Commissioner of 

22 Social Security, the Railroad Retirement Board, 

23 or the Secretary of Veterans Affairs, the pay24 ment by the Secretary under paragraph (3) 

25 with respect to such individual may be made to 


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1 such individual’s representative payee or fidu2 ciary and the entire payment shall be— 

3 ‘‘(i) provided to the individual who is 

4 entitled to the payment, or 

5 ‘‘(ii) used only for the benefit of the 

6 individual who is entitled to the payment. 

7 ‘‘(B) APPLICATION OF ENFORCEMENT

8 PROVISIONS.— 

9 ‘‘(i) In the case of a payment de10 scribed in subparagraph (A) which is made 

11 with respect to a social security beneficiary 

12 or a supplemental security income recipi13 ent, section 1129(a)(3) of the Social Secu14 rity Act (42 U.S.C. 1320a–8(a)(3)) shall 

15 apply to such payment in the same manner 

16 as such section applies to a payment under 

17 title II or XVI of such Act. 

18 ‘‘(ii) In the case of a payment de19 scribed in subparagraph (A) which is made 

20 with respect to a railroad retirement bene21 ficiary, section 13 of the Railroad Retire22 ment Act (45 U.S.C. 231l) shall apply to 

23 such payment in the same manner as such 

24 section applies to a payment under such 

25 Act. 


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1 ‘‘(iii) In the case of a payment de2 scribed in subparagraph (A) which is made 

3 with respect to a veterans beneficiary, sec4 tions 5502, 6106, and 6108 of title 38, 

5 United States Code, shall apply to such 

6 payment in the same manner as such sec7 tions apply to a payment under such title. 

8 ‘‘(7) NOTICE TO TAXPAYER.—Not later than 15 

9 days after the date on which the Secretary distrib10 uted any payment to an eligible taxpayer pursuant 

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

12 such taxpayer’s last known address. Such notice 

13 shall indicate the method by which such payment 

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

15 phone number for the appropriate point of contact 

16 at the Internal Revenue Service to report any failure 

17 to receive such payment. 

18 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 

19 ‘‘(1) IN GENERAL.—In the case of any taxpayer 

20 who does not include the valid identification number 

21 of such taxpayer on the return of tax for the taxable 

22 year, subsection (a)(1) shall be applied by sub23 stituting ‘$0’ for ‘$1,200’. 

24 ‘‘(2) JOINT RETURNS.—In the case of a joint 

25 return— 


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1 ‘‘(A) if the valid identification number of 

2 only 1 spouse is included on the return of tax 

3 for the taxable year— 

4 ‘‘(i) subsection (a)(1) shall be applied 

5 by substituting ‘$1,200’ for ‘$2,400’, and 

6 ‘‘(ii) subsection (c)(1) shall be applied 

7 by substituting ‘$75,000’ for ‘$150,000’, 

8 or 

9 ‘‘(B) if the valid identification number of 

10 neither spouse is included on the return of tax 

11 for the taxable year, subsection (a)(1) shall be 

12 applied by substituting ‘$0’ for ‘$2,400’. 

13 ‘‘(3) DEPENDENT.—A dependent of a taxpayer 

14 shall not be taken into account under subsection 

15 (a)(2) unless— 

16 ‘‘(A) the taxpayer includes the valid identi17 fication number of such taxpayer (or, in the 

18 case of a joint return, the valid identification 

19 number of at least 1 spouse) on the return of 

20 tax for the taxable year, and 

21 ‘‘(B) the valid identification number of 

22 such dependent is included on the return of tax 

23 for the taxable year. 

24 ‘‘(4) VALID IDENTIFICATION NUMBER.— 


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1 ‘‘(A) IN GENERAL.—For purposes of this 

2 subsection, the term ‘valid identification num3 ber’ means a social security number (as such 

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

5 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA6 TION NUMBER.—For purposes of paragraph 

7 (3)(B), in the case of a dependent who is adopt8 ed or placed for adoption, the term ‘valid identi9 fication number’ shall include the adoption tax10 payer identification number of such dependent. 

11 ‘‘(5) SPECIAL RULE FOR MEMBERS OF THE

12 ARMED FORCES.—Paragraph (2) shall not apply in 

13 the case where at least 1 spouse was a member of 

14 the Armed Forces of the United States at any time 

15 during the taxable year and the valid identification 

16 number of at least 1 spouse is included on the re17 turn of tax for the taxable year. 

18 ‘‘(6) MATHEMATICAL OR CLERICAL ERROR AU19 THORITY.—Any omission of a correct valid identi20 fication number required under this subsection shall 

21 be treated as a mathematical or clerical error for 

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

23 omission. 

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

25 such regulations or other guidance as may be necessary 


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

2 such measures as are deemed appropriate to avoid allow3 ing multiple credits or rebates to a taxpayer.’’. 

4 (b) ADMINISTRATIVE AMENDMENTS.— 

5 (1) DEFINITION OF DEFICIENCY.—Section 

6 6211(b)(4)(A) of the Internal Revenue Code of 1986 

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

8 ‘‘6428, and 6428A’’. 

9 (2) MATHEMATICAL OR CLERICAL ERROR AU10 THORITY.—Section 6213(g)(2)(L) of such Code is 

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

12 or 6428A’’. 

13 (c) TREATMENT OF POSSESSIONS.— 

14 (1) PAYMENTS TO POSSESSIONS.— 

15 (A) MIRROR CODE POSSESSION.—The Sec16 retary of the Treasury shall pay to each posses17 sion of the United States which has a mirror 

18 code tax system amounts equal to the loss (if 

19 any) to that possession by reason of the amend20 ments made by this section. Such amounts shall 

21 be determined by the Secretary of the Treasury 

22 based on information provided by the govern23 ment of the respective possession. 

24 (B) OTHER POSSESSIONS.—The Secretary 

25 of the Treasury shall pay to each possession of 


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1 the United States which does not have a mirror 

2 code tax system amounts estimated by the Sec3 retary of the Treasury as being equal to the ag4 gregate benefits (if any) that would have been 

5 provided to residents of such possession by rea6 son of the amendments made by this section if 

7 a mirror code tax system had been in effect in 

8 such possession. The preceding sentence shall 

9 not apply unless the respective possession has a 

10 plan, which has been approved by the Secretary 

11 of the Treasury, under which such possession 

12 will promptly distribute such payments to its 

13 residents. 

14 (2) COORDINATION WITH CREDIT ALLOWED

15 AGAINST UNITED STATES INCOME TAXES.—No cred16 it shall be allowed against United States income 

17 taxes under section 6428A of the Internal Revenue 

18 Code of 1986 (as added by this section) to any per19 son— 

20 (A) to whom a credit is allowed against 

21 taxes imposed by the possession by reason of 

22 the amendments made by this section, or 

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

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

25 (3) DEFINITIONS AND SPECIAL RULES.— 


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1 (A) POSSESSION OF THE UNITED

2 STATES.—For purposes of this subsection, the 

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

4 the Commonwealth of Puerto Rico and the 

5 Commonwealth of the Northern Mariana Is6 lands. 

7 (B) MIRROR CODE TAX SYSTEM.—For pur8 poses of this subsection, the term ‘‘mirror code 

9 tax system’’ means, with respect to any posses10 sion of the United States, the income tax sys11 tem of such possession if the income tax liabil12 ity of the residents of such possession under 

13 such system is determined by reference to the 

14 income tax laws of the United States as if such 

15 possession were the United States. 

16 (C) TREATMENT OF PAYMENTS.—For pur17 poses of section 1324 of title 31, United States 

18 Code, the payments under this subsection shall 

19 be treated in the same manner as a refund due 

20 from a credit provision referred to in subsection 

21 (b)(2) of such section. 

22 (d) EXCEPTION FROM REDUCTION, OFFSET, GAR23 NISHMENT, ETC.— 

24 (1) IN GENERAL.—Any credit or refund allowed 

25 or made to any individual by reason of section 


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1 6428A of the Internal Revenue Code of 1986 (as 

2 added by this section) or by reason of subsection (c) 

3 of this section shall not be— 

4 (A) subject to reduction or offset pursuant 

5 to section 3716 or 3720A of title 31, United 

6 States Code, 

7 (B) subject to reduction or offset pursuant 

8 to subsection (d), (e), or (f) of section 6402 of 

9 the Internal Revenue Code of 1986, or 

10 (C) reduced or offset by other assessed 

11 Federal taxes that would otherwise be subject 

12 to levy or collection. 

13 (2) ASSIGNMENT OF BENEFITS.— 

14 (A) IN GENERAL.—Any applicable pay15 ment shall not be subject to transfer, assign16 ment, execution, levy, attachment, garnishment, 

17 or other legal process, or the operation of any 

18 bankruptcy or insolvency law, to the same ex19 tent as payments described in section 207 of 

20 the Social Security Act (42 U.S.C. 407) without 

21 regard to subsection (b) thereof. 

22 (B) ENCODING OF PAYMENTS.—As soon as 

23 practicable after the date of the enactment of 

24 this paragraph, the Secretary of the Treasury 


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1 shall encode applicable payments that are paid 

2 electronically to any account— 

3 (i) with a unique identifier that is rea4 sonably sufficient to allow a financial insti5 tution to identify the payment as a pay6 ment protected under subparagraph (A), 

7 and 

8 (ii) pursuant to the same specifica9 tions as required for a benefit payment to 

10 which part 212 of title 31, Code of Federal 

11 regulations applies. 

12 (C) GARNISHMENT.— 

13 (i) ENCODED PAYMENTS.—Upon re14 ceipt of a garnishment order that applies 

15 to an account that has received an applica16 ble payment that is encoded as provided in 

17 subparagraph (B), a financial institution 

18 shall follow the requirements and proce19 dures set forth in part 212 of title 31, 

20 Code of Federal Regulations. This para21 graph shall not alter the status of pay22 ments as tax refunds or other nonbenefit 

23 payments for purpose of any reclamation 

24 rights of the Department of the Treasury 

25 or the Internal Revenue Service as per 


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1 part 210 of title 31 of the Code of Federal 

2 Regulations. 

3 (ii) OTHER PAYMENTS.—If a financial 

4 institution receives a garnishment order 

5 (other than an order that has been served 

6 by the United States) that applies to an 

7 account into which an applicable payment 

8 that has not been encoded as provided in 

9 subparagraph (B) has been deposited on 

10 any date in the prior 60 days (including 

11 any date before the date of the enactment 

12 of this paragraph), the financial institu13 tion, upon the request of the account hold14 er or for purposes of complying in good 

15 faith with a State order, State law, court 

16 order, or interpretation by a State Attor17 ney General relating to garnishment order, 

18 may, but is not required to, treat the 

19 amount of the payment as exempt under 

20 law from garnishment without requiring 

21 the account holder to assert any right of 

22 garnishment exemption or requiring the 

23 consent of the judgment creditor. 

24 (iii) LIABILITY.—A financial institu25 tion that complies in good faith with clause 


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1 (i) or that acts in good faith in reliance on 

2 clause (ii) shall not be liable under any 

3 Federal or State law, regulation, or court 

4 or other order to a creditor that initiates 

5 an order for any protected amounts, to an 

6 account holder for any frozen amounts or 

7 garnishment order applied. 

8 (D) DEFINITIONS.—For purposes of this 

9 paragraph— 

10 (i) ACCOUNT HOLDER.—The term 

11 ‘‘account holder’’ means a natural person 

12 against whom a garnishment order is 

13 issued and whose name appears in a finan14 cial institution’s records. 

15 (ii) APPLICABLE PAYMENT.—The 

16 term ‘‘applicable payment’’ means any pay17 ment of credit or refund by reason of sec18 tion 6428A of such Code (as so added) or 

19 by reason of subsection (c) of this section. 

20 (iii) GARNISHMENT.—The term ‘‘gar21 nishment’’ means execution, levy, attach22 ment, garnishment, or other legal process. 

23 (iv) GARNISHMENT ORDER.— 

24 (I) IN GENERAL.—The term 

25 ‘‘garnishment order’’ means a writ, 


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1 order, notice, summons, judgment, 

2 levy, or similar written instruction 

3 issued by a court, a State or State 

4 agency, or a municipality or municipal 

5 corporation, including an order to 

6 freeze the assets in an account, to ef7 fect a garnishment against a debtor. 

8 (II) EXCEPTION FOR CHILD SUP9 PORT.—The term ‘‘garnishment 

10 order’’ shall not include any writ, 

11 order, notice, summons, judgment, 

12 levy or other similar written instruc13 tion issued by a State child support 

14 enforcement agency. 

15 (E) EXCEPTION FOR CHILD SUPPORT.— 

16 Nothing in this subsection shall prevent or prej17 udice the enforcement of any writ, order, notice, 

18 summons, judgment, levy or other similar writ19 ten instruction issued by a State child support 

20 enforcement agency. 

21 (e) PUBLIC AWARENESS CAMPAIGN.—The Secretary 

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

23 a public awareness campaign, in coordination with the 

24 Commissioner of Social Security and the heads of other 

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1 ing the availability of the credit and rebate allowed under 

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

3 added by this section), including information with respect 

4 to individuals who may not have filed a tax return for tax5 able year 2018 or 2019. 

6 (f) APPROPRIATIONS TO CARRY OUT REBATES.— 

7 (1) IN GENERAL.—Immediately upon the enact8 ment of this Act, the following sums are appro9 priated, out of any money in the Treasury not other10 wise appropriated, for the fiscal year ending Sep11 tember 30, 2021: 

12 (A) DEPARTMENT OF THE TREASURY.— 

13 (i) For an additional amount for ‘‘De14 partment of the Treasury—Bureau of the 

15 Fiscal Service—Salaries and Expenses’’, 

16 $78,650,000, to remain available until 

17 September 30, 2022. 

18 (ii) For an additional amount for 

19 ‘‘Department of the Treasury—Internal 

20 Revenue Service—Taxpayer Services’’, 

21 $293,500,000, to remain available until 

22 September 30, 2022. 

23 (iii) For an additional amount for 

24 ‘‘Department of the Treasury—Internal 

25 Revenue Service—Operations Support’’, 


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1 $170,000,000, to remain available until 

2 September 30, 2022. 

3 (iv) For an additional amount for 

4 ‘‘Department of the Treasury—Internal 

5 Revenue Service—Enforcement’’, 

6 $37,200,000, to remain available until 

7 September 30, 2022. 

8 Amounts made available in appropriations 

9 under clauses (ii), (iii), and (iv) of this subpara10 graph may be transferred between such appro11 priations upon the advance notification of the 

12 Committees on Appropriations of the House of 

13 Representatives and the Senate. Such transfer 

14 authority is in addition to any other transfer 

15 authority provided by law. 

16 (B) SOCIAL SECURITY ADMINISTRATION.— 

17 For an additional amount for ‘‘Social Security 

18 Administration—Limitation on Administrative 

19 Expenses’’, $38,000,000, to remain available 

20 until September 30, 2022. 

21 (2) REPORTS.—No later than 15 days after en22 actment of this Act, the Secretary of the Treasury 

23 shall submit a plan to the Committees on Appropria24 tions of the House of Representatives and the Sen25 ate detailing the expected use of the funds provided 


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1 by paragraph (1)(A). Beginning 90 days after enact2 ment of this Act, the Secretary of the Treasury shall 

3 submit a quarterly report to the Committees on Ap4 propriations of the House of Representatives and the 

5 Senate detailing the actual expenditure of funds pro6 vided by paragraph (1)(A) and the expected expendi7 ture of such funds in the subsequent quarter. 

8 (g) CONFORMING AMENDMENTS.— 

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

10 31, United States Code, is amended by inserting 

11 ‘‘6428A,’’ after ‘‘6428,’’. 

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

13 chapter 65 of subtitle F of the Internal Revenue 

14 Code of 1986 is amended by inserting after the item 

15 relating to section 6428 the following: 

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

Æ 


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