II 

Calendar No. 645 

116TH CONGRESS 

2D SESSION H. R. 9051 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 29, 2020 

Received; read the first time 

DECEMBER 30, 2020 

Read the second time and placed on the calendar 

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, 

3 SECTION 1. SHORT TITLE. 

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

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

6 of 2020’’. 

7 SEC. 2. RECOVERY REBATE AMOUNTS INCREASED. 

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

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


pamtmann on DSKBC07HB2PROD with BILLS
2 

HR 9051 PCS

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

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

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

4 ‘‘$4,000’’. 

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

6 this section are contingent upon the enactment of the 

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

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

9 of such Act. 

10 SEC. 3. DEPENDENTS TAKEN INTO ACCOUNT IN DETER11 MINING CREDIT AND REBATES. 

12 (a) RECOVERY REBATES.— 

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

14 Internal Revenue Code of 1986 is amended by strik15 ing ‘‘qualifying children (within the meaning of sec16 tion 24(c))’’ and inserting ‘‘dependents (as defined 

17 in section 152)’’. 

18 (2) CONFORMING AMENDMENTS.— 

19 (A) Section 6428(f)(2) of such Code is 

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

21 were applied by substituting ‘qualifying children 

22 (within the meaning of section 24(c))’ for ‘de23 pendent (as defined in section 152)’ ’’ before 

24 the period at the end. 


pamtmann on DSKBC07HB2PROD with BILLS
3 

HR 9051 PCS

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

2 amended by the COVID-related Tax Relief Act 

3 of 2020, is amended— 

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

5 ‘‘qualifying child’’ each place it appears 

6 and inserting ‘‘dependent’’, 

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

8 ‘‘(determined after the application of sub9 section (f)(2))’’ after ‘‘subsection (a)(2)’’, 

10 and 

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

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

13 appears. 

14 (3) EFFECTIVE DATE.—The amendments made 

15 by this subsection are contingent upon the enact16 ment of the COVID-related Tax Relief Act of 2020 

17 and shall apply (if at all) as if included in the enact18 ment of section 273 of such Act. 

19 (b) ADDITIONAL 2020 RECOVERY REBATES.— 

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

21 Internal Revenue Code of 1986, as added by the 

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

23 by striking ‘‘qualifying children (within the meaning 

24 of section 24(c))’’ and inserting ‘‘dependents (as de25 fined in section 152)’’. 


pamtmann on DSKBC07HB2PROD with BILLS
4 

HR 9051 PCS

1 (2) AUTHORITY TO MAKE ADVANCE REFUNDS

2 WITHOUT REGARD TO MODIFIED DEFINITION OF DE3 PENDENT.—Section 6428A(f) of such Code is 

4 amended by adding at the end the following new 

5 paragraph: 

6 ‘‘(7) AUTHORITY TO MAKE ADVANCE REFUNDS

7 WITHOUT REGARD TO MODIFIED DEFINITION OF DE8 PENDENT.—To the extent the Secretary determines 

9 appropriate to make or allow the maximum number 

10 of advance refunds by the deadline described in 

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

12 the advance refund amounts under this subsection 

13 without regard to the amendments made by para14 graphs (1) and (3) of section 3(b) of the CASH Act 

15 of 2020.’’. 

16 (3) CONFORMING AMENDMENTS.— 

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

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

19 inserting ‘‘dependent’’. 

20 (B) Section 6428A(g) of such Code is 

21 amended by striking ‘‘qualifying child’’ each 

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

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

24 is amended by striking ‘‘such child’’ and insert25 ing ‘‘such dependent’’. 


pamtmann on DSKBC07HB2PROD with BILLS
5 

HR 9051 PCS

1 (4) EFFECTIVE DATE.—The amendments made 

2 by this subsection are contingent upon the enact3 ment of the COVID-related Tax Relief Act of 2020 

4 and shall apply (if at all) as if included in the enact5 ment of section 272 of such Act. 

6 SEC. 4. BUDGETARY EFFECTS. 

7 (a) STATUTORY PAYGO SCORECARDS.—The budg8 etary effects of this Act shall not be entered on either 

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

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

11 (b) SENATE PAYGO SCORECARDS.—The budgetary 

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

13 scorecard maintained for purposes of section 4106 of H. 

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

Passed the House of Representatives December 28, 

2020. 

Attest: CHERYL L. JOHNSON, 

Clerk. 


pamtmann on DSKBC07HB2PROD with BILLS
Calendar No. 645 

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 

DECEMBER 30, 2020 

Read the second time and placed on the calendar 


pamtmann on DSKBC07HB2PROD with BILLS