II 

116TH CONGRESS 

2D SESSION S. 3784 

To amend the Internal Revenue Code of 1986 to provide monthly rebates 

to every individual residing in the United States during the COVID19 pandemic. 

IN THE SENATE OF THE UNITED STATES 

MAY 20, 2020 

Ms. HARRIS (for herself, Mr. SANDERS, Mr. MARKEY, and Mrs. GILLIBRAND) 

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 

monthly rebates to every individual residing in the 

United States during the COVID-19 pandemic. 

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 ‘‘Monthly Economic Cri5 sis Support Act’’. 


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1 SEC. 2. MONTHLY REBATES TO INDIVIDUALS DURING CO2 RONAVIRUS PANDEMIC. 

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

4 Internal Revenue Code of 1986 is amended by inserting 

5 after section 6428 the following new section: 

6 ‘‘SEC. 6428A. MONTHLY REBATES TO INDIVIDUALS DURING 

7 CORONAVIRUS PANDEMIC. 

8 ‘‘(a) IN GENERAL.— 

9 ‘‘(1) DETERMINATION OF REBATE AMOUNT.— 

10 ‘‘(A) IN GENERAL.—On each applicable 

11 date, an eligible individual shall be treated as 

12 having made a payment against the tax im13 posed by chapter 1 for the applicable taxable 

14 year in an amount equal to the sum of— 

15 ‘‘(i) $2,000 ($4,000 in the case of eli16 gible individuals filing a joint return), plus 

17 ‘‘(ii) an amount equal to the product 

18 of $2,000 multiplied by the number of de19 pendents (as defined in section 152) of the 

20 taxpayer. 

21 ‘‘(B) LIMITATION WITH RESPECT TO DE22 PENDENTS.—The number of dependents of the 

23 taxpayer which may be taken into account for 

24 purposes of subparagraph (A)(ii) shall not ex25 ceed 3. 


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1 ‘‘(2) LIMITATION BASED ON ADJUSTED GROSS

2 INCOME.—The amount determined under paragraph 

3 (1)(A) (determined without regard to this para4 graph) shall be reduced (but not below zero) by 10 

5 percent of so much of the taxpayer’s adjusted gross 

6 income as exceeds— 

7 ‘‘(A) $200,000 in the case of a joint re8 turn, 

9 ‘‘(B) $150,000 in the case of a head of 

10 household, and 

11 ‘‘(C) $100,000 in the case of a taxpayer 

12 not described in subparagraph (A) or (B). 

13 ‘‘(b) APPLICABLE DATE.—For purposes of this sec14 tion, the term ‘applicable date’ means the first day of any 

15 month during the period— 

16 ‘‘(1) beginning March 2020, and 

17 ‘‘(2) ending on the third month beginning after 

18 the date on which the Secretary of Health and 

19 Human Services determines that the public health 

20 emergency declared by such Secretary under section 

21 319 of the Public Health Service Act (42 U.S.C. 

22 247d) on January 31, 2020, with respect to COVID23 19, has ended. 

24 ‘‘(c) OTHER DEFINITIONS.—For purposes of this 

25 section— 


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1 ‘‘(1) ELIGIBLE INDIVIDUAL.—The term ‘eligible 

2 individual’ means any individual other than— 

3 ‘‘(A) any nonresident alien individual, 

4 ‘‘(B) any individual with respect to whom 

5 a deduction under section 151 is allowable to 

6 another taxpayer for an applicable taxable year 

7 beginning in the calendar year in which the in8 dividual’s taxable year begins, and 

9 ‘‘(C) an estate or trust. 

10 ‘‘(2) APPLICABLE TAXABLE YEAR.—The term 

11 ‘applicable taxable year’ means the taxable year end12 ing in the calendar year preceding the date on which 

13 the payment under subsection (a) is treated as 

14 made. 

15 ‘‘(d) OTHER RULES.— 

16 ‘‘(1) TIMING AND MANNER OF PAYMENTS.— 

17 ‘‘(A) TIMING.—The Secretary shall, sub18 ject to the provisions of this title, refund or 

19 credit any overpayment attributable to this sec20 tion as rapidly as possible. 

21 ‘‘(B) ALTERNATE INFORMATION.— 

22 ‘‘(i) IN GENERAL.—For purposes of 

23 disbursing refunds payable under this sub24 section to any eligible individual, if such 

25 individual has not, as of any applicable 


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1 date, filed a tax return for the applicable 

2 taxable year, the Secretary shall— 

3 ‘‘(I) use return information with 

4 respect to such individual for the tax5 able year preceding such applicable 

6 taxable year, or 

7 ‘‘(II) in the case of an individual 

8 who has not filed a tax return for the 

9 applicable year or the taxable year de10 scribed in subclause (I), use any ap11 plicable information provided by any 

12 relevant Federal and State agencies. 

13 ‘‘(ii) COORDINATION AND NOTIFICA14 TION.— 

15 ‘‘(I) IN GENERAL.—For purposes 

16 of clause (i)(II), the Secretary shall— 

17 ‘‘(aa) coordinate with the 

18 heads of relevant Federal and 

19 State agencies to receive applica20 ble information with respect to 

21 any individuals who may be eligi22 ble to receive a refund payment 

23 pursuant to this section, and 

24 ‘‘(bb) establish, in such form 

25 and manner as is deemed approVerDate Sep 11 2014 23:16 Jun 11, 2020 Jkt 099200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\S3784.IS S3784

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1 priate by the Secretary, an alter2 native method of reporting infor3 mation necessary to determine 

4 the amount of any refund pay5 ments for which such individuals 

6 may be eligible, including meth7 ods specifically designed to iden8 tify and account for foster youth 

9 and individuals experiencing 

10 homelessness. 

11 ‘‘(C) DELIVERY OF PAYMENTS.—Notwith12 standing any other provision of law, the Sec13 retary may certify and disburse refunds payable 

14 under this subsection— 

15 ‘‘(i) electronically to any account to 

16 which the payee authorized, on or after 

17 January 1, 2018, the delivery of a refund 

18 of taxes under this title or of a Federal 

19 payment (as defined in section 3332 of 

20 title 31, United States Code), or 

21 ‘‘(ii) through such other means as are 

22 determined appropriate by the Secretary, 

23 including through the use of stored value 

24 cards and online payment systems. 


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1 ‘‘(D) WAIVER OF CERTAIN RULES.—Not2 withstanding section 3325 of title 31, United 

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

4 respect to any payment of a refund under this 

5 subsection, a disbursing official in the executive 

6 branch of the United States Government may 

7 modify payment information received from an 

8 officer or employee described in section 

9 3325(a)(1)(B) of such title for the purpose of 

10 facilitating the accurate and efficient delivery of 

11 such payment. Except in cases of fraud or reck12 less neglect, no liability under sections 3325, 

13 3527, 3528, or 3529 of title 31, United States 

14 Code, shall be imposed with respect to pay15 ments made under this subparagraph. 

16 ‘‘(2) REDUCTION OF INITIAL PAYMENT.—With 

17 respect to the initial payment of a refund to a tax18 payer which is made under this subsection, such 

19 payment shall be reduced (but not below zero) by 

20 the amount of any refund or credit made or allowed 

21 to such taxpayer pursuant to subsection (f) of sec22 tion 6428. 

23 ‘‘(3) NO INTEREST.—No interest shall be al24 lowed on any overpayment attributable to a payment 

25 deemed made under this section. 


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1 ‘‘(4) NOTICE TO TAXPAYER.—Not later than 15 

2 days after the date on which the Secretary distrib3 uted any payment to a taxpayer pursuant to this 

4 section, notice shall be sent by mail to such tax5 payer’s last known address. Such notice shall indi6 cate the method by which such payment was made, 

7 the amount of such payment, and a phone number 

8 for the appropriate point of contact at the Internal 

9 Revenue Service to report any failure to receive such 

10 payment. 

11 ‘‘(e) REGULATIONS.—The Secretary shall prescribe 

12 such regulations or other guidance as may be necessary 

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

14 such measures as are deemed appropriate to avoid allow15 ing multiple payments to a taxpayer.’’. 

16 (b) ADDITIONAL RULES.— 

17 (1) TREATMENT OF POSSESSIONS.—Rules simi18 lar to the rules of subsection (c) of section 2201 of 

19 the CARES Act (Public Law 116–136) shall apply 

20 for purposes of section 6428A of such Code (as 

21 added by subsection (a)). 

22 (2) EXCEPTION FROM REDUCTION OR OFF23 SET.—Any credit or refund allowed or made to any 

24 individual by reason of section 6428A of the Internal 

25 Revenue Code of 1986 (as added by subsection (a)) 


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1 or by reason of paragraph (1) of this subsection 

2 shall not be— 

3 (A) subject to reduction or offset pursuant 

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

5 States Code; 

6 (B) subject to reduction or offset pursuant 

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

8 of the Internal Revenue Code of 1986; or 

9 (C) reduced or offset by other assessed 

10 Federal taxes that would otherwise be subject 

11 to levy or collection. 

12 (3) PUBLIC AWARENESS CAMPAIGN.—Rules 

13 similar to the rules of subsection (e) of section 2201 

14 of the CARES Act shall apply for purposes of sec15 tion 6428A of such Code (as added by subsection 

16 (a)). 

17 (4) PROHIBITION ON GARNISHMENT.— 

18 (A) DEFINITIONS.—In this paragraph, the 

19 terms ‘‘financial institution’’, ‘‘freeze’’, ‘‘gar20 nish’’, and ‘‘garnishment order’’ have the mean21 ings given the terms in section 212.3 of title 

22 31, Code of Federal Regulations, as in effect on 

23 the date of enactment of this Act. 

24 (B) PROHIBITION.—No financial institu25 tion may garnish or freeze any portion of a reVerDate Sep 11 2014 23:16 Jun 11, 2020 Jkt 099200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\S3784.IS S3784

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1 fund made to any debtor by reason of section 

2 6428A of the Internal Revenue Code of 1986 

3 (as added by subsection (a)) or by reason of 

4 paragraph (1) pursuant to a garnishment order. 

5 (c) APPROPRIATIONS TO CARRY OUT REBATES.— 

6 Immediately upon the enactment of this Act, out of any 

7 money in the Treasury not otherwise appropriated, there 

8 shall be appropriated $250,000,000 to the Department of 

9 the Treasury to carry out the purposes of this section and 

10 section 6428A of the Internal Revenue Code of 1986, to 

11 remain available until expended. 

12 (d) WAIVER OF FEES BY INSURED DEPOSITORY IN13 STITUTIONS.—No insured depository institution, as de14 fined in section 3 of the Federal Deposit Insurance Act 

15 (12 U.S.C. 1813), may impose a fee on a person for cash16 ing any check for a refund payable under section 6428A 

17 of the Internal Revenue Code of 1986 (as added by sub18 section (a)) or subsection (b)(1). 

19 (e) CONFORMING AMENDMENTS.— 

20 (1) Section 6211(b)(4)(A) of the Internal Rev21 enue Code of 1986 is amended by striking ‘‘and 

22 6428’’ and inserting ‘‘6428, and 6428A’’. 

23 (2) Paragraph (2) of section 1324(b) of title 

24 31, United States Code, is amended by inserting 

25 ‘‘6428A,’’ after ‘‘6428,’’. 


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1 (3) The table of sections for subchapter B of 

2 chapter 65 of subtitle F of the Internal Revenue 

3 Code of 1986 is amended by inserting after the item 

4 relating to section 6428 the following: 

‘‘Sec. 6428A. Monthly rebates to individuals during coronavirus pandemic.’’. 

Æ 


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