116TH CONGRESS 

2D SESSION H. R. 9051 

AN ACT 

To amend the Internal Revenue Code of 1986 to increase 

recovery rebate amounts to $2,000 for 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, 
2 

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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Caring for Americans 

3 with Supplemental Help Act of 2020’’ or the ‘‘CASH Act 

4 of 2020’’. 

5 SEC. 2. RECOVERY REBATE AMOUNTS INCREASED. 

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

7 Revenue Code of 1986, as added by the COVID-related 

8 Tax Relief Act of 2020, is amended by striking ‘‘$600’’ 

9 each place it appears and inserting ‘‘$2,000’’, and by 

10 striking ‘‘$1,200’’ each place it appears and inserting 

11 ‘‘$4,000’’. 

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

13 this section are contingent upon the enactment of the 

14 COVID-related Tax Relief Act of 2020 and shall apply 

15 (if at all) as if included in the enactment of section 272 

16 of such Act. 

17 SEC. 3. DEPENDENTS TAKEN INTO ACCOUNT IN DETER18 MINING CREDIT AND REBATES. 

19 (a) RECOVERY REBATES.— 

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

21 Internal Revenue Code of 1986 is amended by strik22 ing ‘‘qualifying children (within the meaning of sec23 tion 24(c))’’ and inserting ‘‘dependents (as defined 

24 in section 152)’’. 

25 (2) CONFORMING AMENDMENTS.— 
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1 (A) Section 6428(f)(2) of such Code is 

2 amended by inserting ‘‘and subsection (a)(2) 

3 were applied by substituting ‘qualifying children 

4 (within the meaning of section 24(c))’ for ‘de5 pendent (as defined in section 152)’ ’’ before 

6 the period at the end. 

7 (B) Section 6428(g) of such Code, as 

8 amended by the COVID-related Tax Relief Act 

9 of 2020, is amended— 

10 (i) in paragraph (1), by striking 

11 ‘‘qualifying child’’ each place it appears 

12 and inserting ‘‘dependent’’, 

13 (ii) in paragraph (2)(C), by inserting 

14 ‘‘(determined after the application of sub15 section (f)(2))’’ after ‘‘subsection (a)(2)’’, 

16 and 

17 (iii) in paragraph (3)(B), by inserting 

18 ‘‘or dependent’’ after ‘‘child’’ both places it 

19 appears. 

20 (3) EFFECTIVE DATE.—The amendments made 

21 by this subsection are contingent upon the enact22 ment of the COVID-related Tax Relief Act of 2020 

23 and shall apply (if at all) as if included in the enact24 ment of section 273 of such Act. 

25 (b) ADDITIONAL 2020 RECOVERY REBATES.— 
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1 (1) IN GENERAL.—Section 6428A(a)(2) of the 

2 Internal Revenue Code of 1986, as added by the 

3 COVID-related Tax Relief Act of 2020, is amended 

4 by striking ‘‘qualifying children (within the meaning 

5 of section 24(c))’’ and inserting ‘‘dependents (as de6 fined in section 152)’’. 

7 (2) AUTHORITY TO MAKE ADVANCE REFUNDS

8 WITHOUT REGARD TO MODIFIED DEFINITION OF DE9 PENDENT.—Section 6428A(f) of such Code is 

10 amended by adding at the end the following new 

11 paragraph: 

12 ‘‘(7) AUTHORITY TO MAKE ADVANCE REFUNDS

13 WITHOUT REGARD TO MODIFIED DEFINITION OF DE14 PENDENT.—To the extent the Secretary determines 

15 appropriate to make or allow the maximum number 

16 of advance refunds by the deadline described in 

17 paragraph (3)(A)(ii), the Secretary may determine 

18 the advance refund amounts under this subsection 

19 without regard to the amendments made by para20 graphs (1) and (3) of section 3(b) of the CASH Act 

21 of 2020.’’. 

22 (3) CONFORMING AMENDMENTS.— 

23 (A) Section 6428A(f)(2)(B) of such Code 

24 is amended by striking ‘‘qualifying child’’ and 

25 inserting ‘‘dependent’’. 
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1 (B) Section 6428A(g) of such Code is 

2 amended by striking ‘‘qualifying child’’ each 

3 place it appears and inserting ‘‘dependent’’. 

4 (C) Section 6428A(g)(4)(B) of such Code 

5 is amended by striking ‘‘such child’’ and insert6 ing ‘‘such dependent’’. 

7 (4) EFFECTIVE DATE.—The amendments made 

8 by this subsection are contingent upon the enact9 ment of the COVID-related Tax Relief Act of 2020 

10 and shall apply (if at all) as if included in the enact11 ment of section 272 of such Act. 

12 SEC. 4. BUDGETARY EFFECTS. 

13 (a) STATUTORY PAYGO SCORECARDS.—The budg14 etary effects of this Act shall not be entered on either 

15 PAYGO scorecard maintained pursuant to section 4(d) of 

16 the Statutory Pay-As-You-Go Act of 2010. 

17 (b) SENATE PAYGO SCORECARDS.—The budgetary 

18 effects of this Act shall not be entered on any PAYGO 

19 scorecard maintained for purposes of section 4106 of H. 

20 Con. Res. 71 (115th Congress). 

Passed the House of Representatives December 28, 

2020. 

Attest: 

Clerk. 
116TH CONGRESS 

2D SESSION H. R. 9051 

AN ACT 

To amend the Internal Revenue Code of 1986 to 

individuals, and for other purposes. increase recovery rebate amounts to $2,000 for