II 

116TH CONGRESS 

2D SESSION S. 4381 

To amend the Internal Revenue Code of 1986 to provide supplementary 

2020 recovery rebates to eligible individuals. 

IN THE SENATE OF THE UNITED STATES 

JULY 30, 2020 

Mr. CASSIDY (for himself, Mr. DAINES, Mr. ROMNEY, and Mr. RUBIO) 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 

supplementary 2020 recovery rebates to eligible 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 ‘‘Coronavirus Assistance 

5 for American Families Act’’. 

6 SEC. 2. SUPPLEMENTARY 2020 RECOVERY REBATES FOR IN7 DIVIDUALS. 

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 20:13 Aug 13, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S4381.IS S4381

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

3 ‘‘SEC. 6428A. SUPPLEMENTARY 2020 RECOVERY REBATES 

4 FOR INDIVIDUALS. 

5 ‘‘(a) IN GENERAL.—In addition to the credit allowed 

6 under section 6428, in the case of an eligible individual, 

7 there shall be allowed as a credit against the tax imposed 

8 by subtitle A for the first taxable year beginning in 2020 

9 an amount equal to the sum of— 

10 ‘‘(1) $1,000 ($2,000 in the case of eligible indi11 viduals filing a joint return), plus 

12 ‘‘(2) an amount equal to the product of $1,000 

13 multiplied by the number of dependents (as defined 

14 in section 152(a)) of the taxpayer. 

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, 2020. 

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.—In the case of any taxpayer 

9 who does not include the valid identification number 

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

11 year, subsection (a)(1) shall be applied by sub12 stituting ‘$0’ for ‘$1,000’. 

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

14 return— 

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

16 only 1 spouse is included on the return of tax 

17 for the taxable year— 

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

19 by substituting ‘$1,000’ for ‘$2,000’, and 

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

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

22 or 

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

24 neither spouse is included on the return of tax 


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

2 applied by substituting ‘$0’ for ‘$2,000’. 

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

4 shall not be taken into account under subsection 

5 (a)(2) unless— 

6 ‘‘(A) the taxpayer includes the valid identi7 fication number of such taxpayer (or, in the 

8 case of a joint return, the valid identification 

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

10 tax for the taxable year, and 

11 ‘‘(B) the valid identification number of 

12 such dependent is included on the return of tax 

13 for the taxable year. 

14 ‘‘(4) VALID IDENTIFICATION NUMBER.— 

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

16 subsection, the term ‘valid identification num17 ber’ means a social security number (as such 

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

19 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA20 TION NUMBER.—For purposes of paragraph 

21 (3)(B), in the case of a dependent who is adopt22 ed or placed for adoption, the term ‘valid identi23 fication number’ shall include the adoption tax24 payer identification number of such dependent. 


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

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

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

4 the Armed Forces of the United States at any time 

5 during the taxable year and the valid identification 

6 number of at least 1 spouse is included on the re7 turn of tax for the taxable year. 

8 ‘‘(6) MATHEMATICAL OR CLERICAL ERROR AU9 THORITY.—Any omission of a correct valid identi10 fication number required under this subsection shall 

11 be treated as a mathematical or clerical error for 

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

13 omission. 

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

15 such regulations or other guidance as may be necessary 

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

17 such measures as are deemed appropriate to avoid allow18 ing multiple credits or rebates to a taxpayer.’’. 

19 (b) DEFINITION OF DEFICIENCY.—Section 

20 6211(b)(4)(A) of the Internal Revenue Code of 1986 is 

21 amended by striking ‘‘and 6428’’ and inserting ‘‘6428, 

22 and 6428A’’. 

23 (c) TREATMENT OF POSSESSIONS.—Rules similar to 

24 the rules of subsection (c) of section 2201 of the CARES 


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1 Act (Public Law 116–136) shall apply for purposes of this 

2 section. 

3 (d) EXCEPTION FROM REDUCTION OR OFFSET.— 

4 Any credit or refund allowed or made to any individual 

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

6 of 1986 (as added by this section) or by reason of sub7 section (c) of this section shall not be— 

8 (1) subject to reduction or offset pursuant to 

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

10 Code, 

11 (2) subject to reduction or offset pursuant to 

12 subsection (d), (e), or (f) of section 6402 of the In13 ternal Revenue Code of 1986, or 

14 (3) reduced or offset by other assessed Federal 

15 taxes that would otherwise be subject to levy or col16 lection. 

17 (e) PUBLIC AWARENESS CAMPAIGN.—The Secretary 

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

19 a public awareness campaign, in coordination with the 

20 Commissioner of Social Security and the heads of other 

21 relevant Federal agencies, to provide information regard22 ing the availability of the credit and rebate allowed under 

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

24 added by this section), including information with respect 


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1 to individuals who may not have filed a tax return for tax2 able year 2018 or 2019. 

3 (f) CONFORMING AMENDMENTS.— 

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

5 31, United States Code, is amended by inserting 

6 ‘‘6428A,’’ after ‘‘6428,’’. 

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

8 chapter 65 of subtitle F of the Internal Revenue 

9 Code of 1986 is amended by inserting after the item 

10 relating to section 6428 the following: 

‘‘Sec. 6428A. Supplementary 2020 Recovery Rebates for individuals.’’. 

Æ 


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