II 

117TH CONGRESS 

1ST SESSION S. 261 

To allow 2020 recovery rebates with respect to qualifying children over the 

age of 16 and other dependents. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 4, 2021 

Ms. SMITH (for herself, Mr. BROWN, Mr. VAN HOLLEN, Mr. BLUMENTHAL, 

Mr. MERKLEY, Ms. KLOBUCHAR, Ms. WARREN, Mr. LUJA ́N, Mrs. GILLIBRAND, and Mr. LEAHY) introduced the following bill; which was read 

twice and referred to the Committee on Finance 

A BILL 

To allow 2020 recovery rebates with respect to qualifying 

children over the age of 16 and other dependents. 

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 ‘‘All Dependents Count 

5 Act of 2021’’. 

6 SEC. 2. 2020 RECOVERY REBATES WITH RESPECT TO QUALI7 FYING CHILDREN OVER THE AGE OF 16 AND 

8 OTHER DEPENDENTS. 

9 (a) INITIAL REBATES.— 


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•S 261 IS

1 (1) IN GENERAL.—Section 6428(a)(2) of the 

2 Internal Revenue Code of 1986 is amended by strik3 ing ‘‘qualifying children (within the meaning of sec4 tion 24(c))’’ and inserting ‘‘dependents (as defined 

5 in section 152)’’. 

6 (2) CONFORMING AMENDMENTS.— 

7 (A) Section 6428(g)(1)(C) of such Code is 

8 amended— 

9 (i) by striking ‘‘qualifying child’’ each 

10 place it appears and inserting ‘‘depend11 ent’’, and 

12 (ii) by striking ‘‘QUALIFYING CHILD’’ 

13 in the heading and inserting ‘‘DEPEND14 ENT’’. 

15 (B) Section 6428(g)(3)(B) of such Code is 

16 amended— 

17 (i) by inserting ‘‘dependent or’’ before 

18 ‘‘qualifying child’’, and 

19 (ii) by striking ‘‘such child’’ and in20 serting ‘‘such individual’’. 

21 (b) ADDITIONAL REBATES.— 

22 (1) IN GENERAL.—Section 6428A(a)(2) of the 

23 Internal Revenue Code of 1986 is amended by strik24 ing ‘‘qualifying children (within the meaning of secVerDate Sep 11 2014 15:59 Feb 24, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S261.IS S261

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•S 261 IS

1 tion 24(c))’’ and inserting ‘‘dependents (as defined 

2 in section 152)’’. 

3 (2) CONFORMING AMENDMENTS.— 

4 (A) Section 6428A(g)(3) of such Code is 

5 amended— 

6 (i) by striking ‘‘qualifying child’’ each 

7 place it appears and inserting ‘‘depend8 ent’’, and 

9 (ii) by striking ‘‘QUALIFYING CHILD’’ 

10 in the heading and inserting ‘‘DEPEND11 ENT’’. 

12 (B) Section 6428(g)(4) of such Code is 

13 amended— 

14 (i) by inserting ‘‘dependent or’’ before 

15 ‘‘qualifying child’’, and 

16 (ii) by striking ‘‘such child’’ and in17 serting ‘‘such individual’’. 

18 (C) Section 6428(f)(2)(B) of such Code is 

19 amended by striking ‘‘qualifying child’’ and in20 serting ‘‘dependent’’. 

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

22 this section shall apply to taxable years beginning after 

23 December 31, 2019. 

24 (d) ADVANCED PAYMENTS.—Notwithstanding sec25 tions 6428(f)(3) and 6428A(f)(3)(A) of the Internal RevVerDate Sep 11 2014 15:59 Feb 24, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S261.IS S261

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•S 261 IS

1 enue Code of 1986, the Secretary of the Treasury (or the 

2 Secretary’s delegate) shall refund or credit any overpay3 ment attributable to the amendments made by this section 

4 as rapidly as possible, except that no refund or credit shall 

5 be made under section 6428(f) or 6428A(f) of such Code 

6 by reason of this subsection after December 31, 2021. 

Æ 


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