II 

116TH CONGRESS 

2D SESSION S. 4071 

To amend the Internal Revenue Code of 1986 to adjust identification number 

requirements for taxpayers filing joint returns to receive Economic Impact Payments. 

IN THE SENATE OF THE UNITED STATES 

JUNE 25, 2020 

Mr. RUBIO (for himself and Mr. TILLIS) 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 adjust 

identification number requirements for taxpayers filing 

joint returns to receive Economic Impact Payments. 

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 ‘‘American Citizen 

5 Coronavirus Relief Act’’. 

6 SEC. 2. ADJUSTMENT OF ECONOMIC IMPACT PAYMENTS IN 

7 CASES OF JOINT RETURNS. 

8 (a) IN GENERAL.—Subsection (g) of section 6428 of 

9 the Internal Revenue Code of 1986, as added by section 


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1 2201 of division A of the CARES Act (Public Law 116– 

2 136), is amended to read as follows: 

3 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 

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

5 who does not include the valid identification number 

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

7 year, subsection (a)(1) shall be applied by sub8 stituting ‘$0’ for ‘$1,200’. 

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

10 return— 

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

12 only 1 spouse is included on the return of tax 

13 for the taxable year— 

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

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

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

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

18 or 

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

20 neither spouse is included on the return of tax 

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

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

23 ‘‘(3) QUALIFYING CHILD.—A qualifying child of 

24 a taxpayer shall not be taken into account under 

25 subsection (a)(2) unless— 


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1 ‘‘(A) the taxpayer includes the valid identi2 fication number of such taxpayer (or, in the 

3 case of a joint return, the valid identification 

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

5 tax for the taxable year, and 

6 ‘‘(B) the valid identification number of 

7 such qualifying child is included on the return 

8 of tax for the taxable year. 

9 ‘‘(4) VALID IDENTIFICATION NUMBER.— 

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

11 subsection, the term ‘valid identification num12 ber’ means a social security number (as such 

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

14 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA15 TION NUMBER.—For purposes of paragraph 

16 (3)(B), in the case of a qualifying child who is 

17 adopted or placed for adoption, the term ‘valid 

18 identification number’ shall include the adop19 tion taxpayer identification number of such 

20 child. 

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

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

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

24 the Armed Forces of the United States at any time 

25 during the taxable year and the valid identification 


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1 number of at least 1 spouse is included on the re2 turn of tax for the taxable year. 

3 ‘‘(6) MATHEMATICAL OR CLERICAL ERROR AU4 THORITY.—Any omission of a correct valid identi5 fication number required under this subsection shall 

6 be treated as a mathematical or clerical error for 

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

8 omission.’’. 

9 (b) EFFECTIVE DATE.—The amendment made by 

10 this section shall take effect as if included in section 2201 

11 of the CARES Act. 

Æ 


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