I 

116TH CONGRESS 

2D SESSION H. R. 7884 

To require the Internal Revenue Service to establish a procedure by which 

parents may immediately claim the recovery rebate amount for children 

born in 2020. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 30, 2020 

Mr. PASCRELL (for himself, Mrs. WALORSKI, Mr. PANETTA, and Mr. 

SCHWEIKERT) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To require the Internal Revenue Service to establish a procedure by which parents may immediately claim the recovery rebate amount for children born in 2020. 

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 ‘‘Newborn CARES 

5 Act’’. 

6 SEC. 2. ADVANCE RECOVERY PAYMENTS FOR CHILDREN 

7 BORN IN 2020. 

8 (a) IN GENERAL.—Paragraph (3) of section 6428(f) 

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


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1 CARES Act (Public Law 116–136), is amended by adding 

2 at the end the following new subparagraph: 

3 ‘‘(D) PAYMENTS RELATING TO CHILDREN

4 BORN IN 2020.— 

5 ‘‘(i) IN GENERAL.—In the case of a 

6 qualifying child (within the meaning of sec7 tion 24(c)) of the taxpayer born during 

8 calendar year 2020, for purposes of deter9 mining the advance refund amount of the 

10 taxpayer under paragraph (2), such child 

11 shall be treated as if the child had been 

12 born in calendar year 2019 (or 2018, in 

13 the case of a taxpayer to whom paragraph 

14 (5)(A) applies) and taken into account as 

15 a dependent of the taxpayer for such year. 

16 ‘‘(ii) CLAIMS.—The Secretary shall es17 tablish a procedure to allow a taxpayer to 

18 file a claim, during calendar year 2020, for 

19 the dollar amount attributable under sub20 section (a)(2) (as adjusted under sub21 section (c)) to a child described in clause 

22 (i). Such a claim— 

23 ‘‘(I) shall be filed in such manner 

24 as the Secretary shall prescribe, and 


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1 ‘‘(II) shall include the social se2 curity number (as defined in section 

3 24(h)(7)) of such child. 

4 Any amount with respect to which a valid 

5 claim is filed shall be refunded or credited 

6 as rapidly as possible according to the 

7 rules of this paragraph, without regard to 

8 whether the taxpayer has previously re9 ceived payment of any advance refund 

10 amount (or any portion of such amount) 

11 under this subsection. 

12 ‘‘(iii) QUALIFYING CHILD.—Solely for 

13 purposes of this subparagraph, in applying 

14 section 24(c), any child of the taxpayer 

15 who is born during calendar year 2020 

16 shall be deemed to have satisfied the re17 quirements of subparagraphs (B) and (D) 

18 of section 152(c)(1) if such child satisfies 

19 such requirements for the period beginning 

20 on the date of birth of the child and end21 ing on the date the claim is filed. 

22 ‘‘(iv) DENIAL OF DOUBLE CLAIMS.— 

23 Only 1 refund or credit by reason of this 

24 subparagraph shall be issued with respect 

25 to any qualifying child.’’. 


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

2 this section shall take effect as if included in the enact3 ment of section 2201 of the CARES Act (Public Law 116– 

4 136). 

Æ 


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