I 

116TH CONGRESS 

2D SESSION H. R. 7295 

To amend the Internal Revenue Code of 1986 to provide an increase in 

the amount of the recovery rebates with respect to certain dependents, 

including students demonstrating significant financial need, and for other 

purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 22, 2020 

Mr. RUSH (for himself, Mr. COHEN, Ms. JACKSON LEE, Mr. PANETTA, Ms. 

NORTON, Mr. CARSON of Indiana, Ms. VELA ́ZQUEZ, and Mr. VELA) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

an increase in the amount of the recovery rebates with 

respect to certain dependents, including students demonstrating significant financial need, 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 ‘‘Student Recovery Eli5 gibility for Low-Income Individuals to Exact Funds Act 

6 of 2020’’ or the ‘‘Student RELIEF Act of 2020’’. 


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1 SEC. 2. INCREASE IN RECOVERY REBATES WITH RESPECT 

2 TO CERTAIN DEPENDENTS. 

3 (a) IN GENERAL.—Section 6428(a) of the Internal 

4 Revenue Code of 1986 is amended— 

5 (1) by striking ‘‘plus’’ at the end of paragraph 

6 (1); 

7 (2) in paragraph (2)— 

8 (A) by striking ‘‘qualifying children (within 

9 the meaning of section 24(c))’’ and inserting 

10 ‘‘dependents (as defined in section 152)’’; and 

11 (B) by striking the period and inserting 

12 ‘‘who are not described in paragraph (3), plus’’; 

13 and 

14 (3) by adding at the end the following: 

15 ‘‘(3) an amount equal to the product of $1,200 

16 multiplied by the number of dependents (as defined 

17 in section 152) who are students (as defined in sec18 tion 152(f)(2)) who the Secretary of Education has 

19 determined eligible for a Federal Pell Grant under 

20 subpart 1 of part A of title IV of the Higher Edu21 cation Act of 1965 (20 U.S.C. 1070a et seq.).’’. 

22 (b) CONFORMING AMENDMENTS.—Section 6428 of 

23 such Code is amended— 

24 (1) by striking ‘‘qualifying child’’ each place it 

25 appears and inserting ‘‘dependent’’; and 

26 (2) in subsection (g)— 


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1 (A) in paragraph (1)(C), by striking ‘‘sub2 section (a)(2)’’ and inserting ‘‘subsection (a)’’; 

3 and 

4 (B) in paragraph (2)(B), by striking ‘‘such 

5 child’’ and inserting ‘‘such dependent’’. 

6 (c) EFFECTIVE DATE.—The amendments made by 

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

8 of the CARES Act. 

9 SEC. 3. APPLICATION TO TAXPAYERS WITH RESPECT TO 

10 WHOM ADVANCE PAYMENT HAS ALREADY 

11 BEEN MADE. 

12 In the case of any taxpayer with respect to whom a 

13 refund or credit was made or allowed before the date of 

14 the enactment of this Act under subsection (f) of section 

15 6428 of the Internal Revenue Code of 1986 (as added by 

16 the CARES Act), such subsection shall be applied sepa17 rately with respect to the excess (if any) of— 

18 (1) the advance refund amount determined 

19 under section 6428(a) of such Code after the appli20 cation of the amendments made by this Act, over 

21 (2) the amount of such refund or credit so 

22 made or allowed. 

Æ 


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