II 

116TH CONGRESS 

2D SESSION S. 4495 

To amend the Internal Revenue Code of 1986 to provide for automatic 

advance refunds of additional stimulus tax credits for specified individuals, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

AUGUST 6, 2020 

Ms. HASSAN (for herself, Ms. COLLINS, and Ms. SINEMA) 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 

for automatic advance refunds of additional stimulus tax 

credits for specified individuals, and for other purposes. 

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 ‘‘Automatic Cash Assist5 ance Act’’. 


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1 SEC. 2. ENSURING AUTOMATIC ADVANCE REFUNDS OF AD2 DITIONAL STIMULUS TAX CREDITS FOR SPEC3 IFIED INDIVIDUALS. 

4 (a) IN GENERAL.—Notwithstanding any other law, 

5 with respect to any stimulus tax credit which is allowed 

6 to any specified individual who, at the time of any deter7 mination of any advance refund of such credit (as de8 scribed in subsection (b)(1)(C)), has not filed a tax return 

9 for such individual’s first taxable year beginning in 2018 

10 or 2019— 

11 (1) determine the amount of such advance re12 fund with respect to such individual without regard 

13 to any limitation based on income and on the basis 

14 of information with respect to such individual which 

15 is provided by— 

16 (A) in the case of a specified social secu17 rity beneficiary or a specified supplemental se18 curity income recipient, the Commissioner of 

19 Social Security, 

20 (B) in the case of a specified railroad re21 tirement beneficiary, the Railroad Retirement 

22 Board, and 

23 (C) in the case of a specified veterans ben24 eficiary, the Secretary of Veterans Affairs (in 

25 coordination with, and with the assistance of, 


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1 the Commissioner of Social Security if appro2 priate), and 

3 (2) with respect to any amount of such advance 

4 refund which is determined based upon the number 

5 of dependents of the taxpayer, disburse any payment 

6 with respect to such amount under rules similar to 

7 the rules of paragraph (7) of section 6428(f) of the 

8 Internal Revenue Code of 1986 (as added by section 

9 3). 

10 (b) DEFINITIONS AND SPECIAL RULES.— 

11 (1) STIMULUS TAX CREDIT.—For purposes of 

12 this section, the term ‘‘stimulus tax credit’’ means 

13 any tax credit allowed under the Internal Revenue 

14 Code of 1986 which— 

15 (A) is enacted after March 27, 2020, and 

16 before December 31, 2020, 

17 (B) is allowed to any eligible individual (as 

18 defined in section 6428(d) of such Code), and 

19 (C) provides for an advanced refund of 

20 such credit in a manner similar to that provided 

21 under section 6428(f) of such Code. 

22 (2) SPECIFIED INDIVIDUAL.— 

23 (A) IN GENERAL.—For purposes of this 

24 section, the term ‘‘specified individual’’ means 

25 any individual who is— 


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1 (i) a specified social security bene2 ficiary, 

3 (ii) a specified supplemental security 

4 income recipient, 

5 (iii) a specified railroad retirement 

6 beneficiary, or 

7 (iv) a specified veterans beneficiary. 

8 (B) SPECIFIED SOCIAL SECURITY BENE9 FICIARY.—For purposes of this section— 

10 (i) IN GENERAL.—The term ‘‘specified 

11 social security beneficiary’’ means any indi12 vidual who, for the last month that ends 

13 prior to the date of enactment of the stim14 ulus tax credit, is entitled to any monthly 

15 insurance benefit payable under title II of 

16 the Social Security Act (42 U.S.C. 401 et 

17 seq.), including payments made pursuant 

18 to sections 202(d), 223(g), and 223(i)(7) 

19 of such Act. 

20 (ii) EXCEPTION.—Such term shall not 

21 include any individual if such benefit is not 

22 payable for such month by reason of sec23 tion 202(x) of the Social Security Act (42 

24 U.S.C. 402(x)) or section 1129A of such 

25 Act (42 U.S.C. 1320a–8a). 


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1 (C) SPECIFIED SUPPLEMENTAL SECURITY

2 INCOME RECIPIENT.—For purposes of this sec3 tion— 

4 (i) IN GENERAL.—The term ‘‘specified 

5 supplemental security income recipient’’ 

6 means any individual who, for the last 

7 month that ends prior to the date of enact8 ment of the stimulus tax credit, is eligible 

9 for a monthly benefit payable under title 

10 XVI of the Social Security Act (42 U.S.C. 

11 1381 et seq.) (other than a benefit to an 

12 individual described in section 

13 1611(e)(1)(B) of such Act (42 U.S.C. 

14 1382(e)(1)(B))), including— 

15 (I) payments made pursuant to 

16 section 1614(a)(3)(C) of such Act (42 

17 U.S.C. 1382c(a)(3)(C)), 

18 (II) payments made pursuant to 

19 section 1619(a) (42 U.S.C. 1382h) or 

20 subsections (a)(4), (a)(7), or (p)(7) of 

21 section 1631 (42 U.S.C. 1383) of 

22 such Act, and 

23 (III) State supplementary pay24 ments of the type referred to in sec25 tion 1616(a) of such Act (42 U.S.C. 


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1 1382e(a)) (or payments of the type 

2 described in section 212(a) of Public 

3 Law 93–66) which are paid by the 

4 Commissioner under an agreement re5 ferred to in such section 1616(a) (or 

6 section 212(a) of Public Law 93–66). 

7 (ii) EXCEPTION.—Such term shall not 

8 include any individual if such monthly ben9 efit is not payable for such month by rea10 son of subsection (e)(1)(A) or (e)(4) of sec11 tion 1611 (42 U.S.C. 1382) or section 

12 1129A of such Act (42 U.S.C. 1320a–8a). 

13 (D) SPECIFIED RAILROAD RETIREMENT

14 BENEFICIARY.—For purposes of this section, 

15 the term ‘‘specified railroad retirement bene16 ficiary’’ means any individual who, for the last 

17 month that ends prior to the date of enactment 

18 of the stimulus tax credit, is entitled to a 

19 monthly annuity or pension payment payable 

20 (without regard to section 5(a)(ii) of the Rail21 road Retirement Act of 1974 (45 U.S.C. 

22 231d(a)(ii))) under— 

23 (i) section 2(a)(1) of such Act (45 

24 U.S.C. 231a(a)(1)), 


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1 (ii) section 2(c) of such Act (45 

2 U.S.C. 231a(c)), 

3 (iii) section 2(d)(1) of such Act (45 

4 U.S.C. 231a(d)(1)), or 

5 (iv) section 7(b)(2) of such Act (45 

6 U.S.C. 231f(b)(2)) with respect to any of 

7 the benefit payments described in subpara8 graph (B)(i). 

9 (E) SPECIFIED VETERANS BENEFICIARY.— 

10 For purposes of this section— 

11 (i) IN GENERAL.—The term ‘‘specified 

12 veterans beneficiary’’ means any individual 

13 who, for the last month that ends prior to 

14 the date of enactment of the stimulus tax 

15 credit, is entitled to a compensation or 

16 pension payment payable under— 

17 (I) section 1110, 1117, 1121, 

18 1131, 1141, or 1151 of title 38, 

19 United States Code, 

20 (II) section 1310, 1312, 1313, 

21 1315, 1316, or 1318 of title 38, 

22 United States Code, 

23 (III) section 1513, 1521, 1533, 

24 1536, 1537, 1541, 1542, or 1562 of 

25 title 38, United States Code, or 


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1 (IV) section 1805, 1815, or 1821 

2 of title 38, United States Code, 

3 to a veteran, surviving spouse, child, or 

4 parent as described in paragraph (2), (3), 

5 (4)(A)(ii), or (5) of section 101, title 38, 

6 United States Code. 

7 (ii) EXCEPTION.—Such term shall not 

8 include any individual if such compensa9 tion or pension payment is not payable, or 

10 was reduced, for such month by reason of 

11 section 1505, 5313, or 5313B of title 38, 

12 United States Code. 

13 (F) SUBSEQUENT DETERMINATIONS AND

14 REDETERMINATIONS NOT TAKEN INTO AC15 COUNT.—For purposes of this section, any indi16 vidual’s status as a specified social security ben17 eficiary, a specified supplemental security in18 come recipient, a specified railroad retirement 

19 beneficiary, or a specified veterans beneficiary 

20 shall be unaffected by any determination or re21 determination of any entitlement to, or eligi22 bility for, any benefit, payment, or compensa23 tion, if such determination or redetermination 

24 occurs after the last month that ends prior to 


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1 the date of enactment of the stimulus tax cred2 it. 

3 (G) PAYMENT TO REPRESENTATIVE PAY4 EES AND FIDUCIARIES.— 

5 (i) IN GENERAL.—If the benefit, pay6 ment, or compensation referred to in sub7 paragraph (B)(i), (C)(i), (D), or (E)(i) 

8 with respect to any specified individual is 

9 paid to a representative payee or fiduciary, 

10 payment by the Secretary of any advance 

11 refund with respect to such specified indi12 vidual shall be made to such individual’s 

13 representative payee or fiduciary and the 

14 entire payment shall be used only for the 

15 benefit of the individual who is entitled to 

16 the payment. 

17 (ii) APPLICATION OF ENFORCEMENT

18 PROVISIONS.— 

19 (I) In the case of a payment de20 scribed in clause (i) which is made 

21 with respect to a specified social secu22 rity beneficiary or a specified supple23 mental security income recipient, sec24 tion 1129(a)(3) of the Social Security 

25 Act (42 U.S.C. 1320a–8(a)(3)) shall 


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1 apply to such payment in the same 

2 manner as such section applies to a 

3 payment under title II or XVI of such 

4 Act. 

5 (II) In the case of a payment de6 scribed in clause (i) which is made 

7 with respect to a specified railroad re8 tirement beneficiary, section 13 of the 

9 Railroad Retirement Act (45 U.S.C. 

10 231l) shall apply to such payment in 

11 the same manner as such section ap12 plies to a payment under such Act. 

13 (III) In the case of a payment 

14 described in clause (i) which is made 

15 with respect to a specified veterans 

16 beneficiary, sections 5502, 6106, and 

17 6108 of title 38, United States Code, 

18 shall apply to such payment in the 

19 same manner as such sections apply 

20 to a payment under such title. 

21 SEC. 3. ALLOWING MULTIPLE PAYMENTS FOR RECOVERY 

22 REBATES TO SPECIFIED INDIVIDUALS. 

23 (a) IN GENERAL.—Subsection (f) of section 6428 of 

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


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1 2201 of the CARES Act (Public Law 116–136), is amend2 ed by adding at the end the following new paragraph: 

3 ‘‘(7) MULTIPLE PAYMENTS.—In the case of any 

4 specified individual (as defined in section 2(b)(2) of 

5 the Automatic Cash Assistance Act), the Secretary 

6 shall, upon receipt of any information necessary to 

7 determine the number of qualifying children of such 

8 individual, disburse any payment as soon as prac9 ticable to such individual pursuant to this subsection 

10 with respect to any amounts described in subsection 

11 (a)(2), regardless of whether any payment pursuant 

12 to this subsection has been previously made to such 

13 individual.’’. 

14 (b) EFFECTIVE DATE.—The amendments made by 

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

16 of the CARES Act. 

Æ 


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