I 

116TH CONGRESS 

2D SESSION H. R. 9050 

To amend the Internal Revenue Code of 1986 to provide for additional 

recovery rebates for individuals, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 24, 2020 

Ms. TLAIB (for herself, Ms. JAYAPAL, Ms. PRESSLEY, and Ms. OMAR) 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 

for additional recovery rebates 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. ADDITIONAL 2020 RECOVERY REBATES FOR IN4 DIVIDUALS. 

5 (a) IN GENERAL.—Subchapter B of chapter 65 of 

6 subtitle F is amended by inserting after section 6428 the 

7 following new section: 


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1 ‘‘SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR IN2 DIVIDUALS. 

3 ‘‘(a) IN GENERAL.—In addition to the credit allowed 

4 under section 6428, in the case of an eligible individual, 

5 there shall be allowed as a credit against the tax imposed 

6 by subtitle A for the first taxable year beginning in 2020 

7 an amount equal to the sum of— 

8 ‘‘(1) $2,000 ($4,000 in the case of eligible indi9 viduals filing a joint return), plus 

10 ‘‘(2) an amount equal to the product of $600 

11 multiplied by the number of qualifying children 

12 (within the meaning of section 24(c)) of the tax13 payer. 

14 ‘‘(b) TREATMENT OF CREDIT.—The credit allowed by 

15 subsection (a) shall be treated as allowed by subpart C 

16 of part IV of subchapter A of chapter 1. 

17 ‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN18 COME.—The amount of the credit allowed by subsection 

19 (a) (determined without regard to this subsection and sub20 section (e)) shall be reduced (but not below zero) by 5 

21 percent of so much of the taxpayer’s adjusted gross in22 come as exceeds— 

23 ‘‘(1) $150,000 in the case of a joint return or 

24 a surviving spouse (as defined in section 2(a)), 

25 ‘‘(2) $112,500 in the case of a head of house26 hold (as defined in section 2(b)), and 


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1 ‘‘(3) $75,000 in the case of a taxpayer not de2 scribed in paragraph (1) or (2). 

3 ‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this 

4 section, the term ‘eligible individual’ means any individual 

5 other than— 

6 ‘‘(1) any nonresident alien individual, 

7 ‘‘(2) any individual with respect to whom a de8 duction under section 151 is allowable to another 

9 taxpayer for a taxable year beginning in the cal10 endar year in which the individual’s taxable year be11 gins, and 

12 ‘‘(3) an estate or trust. 

13 ‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF

14 CREDIT.— 

15 ‘‘(1) IN GENERAL.—The amount of the credit 

16 which would (but for this paragraph) be allowable 

17 under this section shall be reduced (but not below 

18 zero) by the aggregate refunds and credits made or 

19 allowed to the taxpayer under subsection (f). Any 

20 failure to so reduce the credit shall be treated as 

21 arising out of a mathematical or clerical error and 

22 assessed according to section 6213(b)(1). 

23 ‘‘(2) JOINT RETURNS.—Except as otherwise 

24 provided by the Secretary, in the case of a refund 

25 or credit made or allowed under subsection (f) with 


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1 respect to a joint return, half of such refund or cred2 it shall be treated as having been made or allowed 

3 to each individual filing such return. 

4 ‘‘(f) ADVANCE REFUNDS AND CREDITS.— 

5 ‘‘(1) IN GENERAL.—Each individual who was 

6 an eligible individual for such individual’s first tax7 able year beginning in 2019 shall be treated as hav8 ing made a payment against the tax imposed by 

9 chapter 1 for such taxable year in an amount equal 

10 to the advance refund amount for such taxable year. 

11 ‘‘(2) ADVANCE REFUND AMOUNT.—For pur12 poses of paragraph (1), the advance refund amount 

13 is the amount that would have been allowed as a 

14 credit under this section for such taxable year if this 

15 section (other than subsection (e) and this sub16 section) had applied to such taxable year. For pur17 poses of determining the advance refund amount 

18 with respect to such taxable year— 

19 ‘‘(A) any individual who was deceased be20 fore January 1, 2020, shall be treated for pur21 poses of applying subsection (g) in the same 

22 manner as if the valid identification number of 

23 such person was not included on the return of 

24 tax for such taxable year, and 


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1 ‘‘(B) no amount shall be determined under 

2 this subsection with respect to any qualifying 

3 child of the taxpayer if— 

4 ‘‘(i) the taxpayer was deceased before 

5 January 1, 2020, or 

6 ‘‘(ii) in the case of a joint return, both 

7 taxpayers were deceased before January 1, 

8 2020. 

9 ‘‘(3) TIMING AND MANNER OF PAYMENTS.— 

10 ‘‘(A) TIMING.— 

11 ‘‘(i) IN GENERAL.—The Secretary 

12 shall, subject to the provisions of this title, 

13 refund or credit any overpayment attrib14 utable to this subsection as rapidly as pos15 sible. 

16 ‘‘(ii) DEADLINE.— 

17 ‘‘(I) IN GENERAL.—Except as 

18 provided in subclause (II), no refund 

19 or credit shall be made or allowed 

20 under this subsection after January 

21 15, 2021. 

22 ‘‘(II) EXCEPTION FOR MIRROR

23 CODE POSSESSIONS.—In the case of a 

24 possession of the United States which 

25 has a mirror code tax system (as such 


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1 terms are defined in section 2(c) of 

2 the COVID-related Tax Relief Act of 

3 2020), no refund or credit shall be 

4 made or allowed under this subsection 

5 after the earlier of— 

6 ‘‘(aa) such date as is deter7 mined appropriate by the Sec8 retary, or 

9 ‘‘(bb) September 30, 2021. 

10 ‘‘(B) DELIVERY OF PAYMENTS.—Notwith11 standing any other provision of law, the Sec12 retary may certify and disburse refunds payable 

13 under this subsection electronically to— 

14 ‘‘(i) any account to which the payee 

15 authorized, on or after January 1, 2019, 

16 the delivery of a refund of taxes under this 

17 title or of a Federal payment (as defined 

18 in section 3332 of title 31, United States 

19 Code), 

20 ‘‘(ii) any account belonging to a payee 

21 from which that individual, on or after 

22 January 1, 2019, made a payment of taxes 

23 under this title, or 


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1 ‘‘(iii) any Treasury-sponsored account 

2 (as defined in section 208.2 of title 31, 

3 Code of Federal Regulations). 

4 ‘‘(C) WAIVER OF CERTAIN RULES.—Not5 withstanding section 3325 of title 31, United 

6 States Code, or any other provision of law, with 

7 respect to any payment of a refund under this 

8 subsection, a disbursing official in the executive 

9 branch of the United States Government may 

10 modify payment information received from an 

11 officer or employee described in section 

12 3325(a)(1)(B) of such title for the purpose of 

13 facilitating the accurate and efficient delivery of 

14 such payment. Except in cases of fraud or reck15 less neglect, no liability under section 3325, 

16 3527, 3528, or 3529 of title 31, United States 

17 Code, shall be imposed with respect to pay18 ments made under this subparagraph. 

19 ‘‘(4) NO INTEREST.—No interest shall be al20 lowed on any overpayment attributable to this sub21 section. 

22 ‘‘(5) APPLICATION TO CERTAIN INDIVIDUALS

23 WHO DO NOT FILE A RETURN OF TAX FOR 2019.— 

24 ‘‘(A) IN GENERAL.—In the case of a speci25 fied individual who, at the time of any deterVerDate Sep 11 2014 05:12 Jan 19, 2021 Jkt 019200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H9050.IH H9050

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1 mination made pursuant to paragraph (3), has 

2 not filed a tax return for the year described in 

3 paragraph (1), the Secretary may use informa4 tion with respect to such individual which is 

5 provided by— 

6 ‘‘(i) in the case of a specified social 

7 security beneficiary or a specified supple8 mental security income recipient, the Com9 missioner of Social Security, 

10 ‘‘(ii) in the case of a specified railroad 

11 retirement beneficiary, the Railroad Retire12 ment Board, and 

13 ‘‘(iii) in the case of a specified vet14 erans beneficiary, the Secretary of Vet15 erans Affairs (in coordination with, and 

16 with the assistance of, the Commissioner of 

17 Social Security if appropriate). 

18 ‘‘(B) SPECIFIED INDIVIDUAL.—For pur19 poses of this paragraph, the term ‘specified in20 dividual’ means any individual who is— 

21 ‘‘(i) a specified social security bene22 ficiary, 

23 ‘‘(ii) a specified supplemental security 

24 income recipient, 


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1 ‘‘(iii) a specified railroad retirement 

2 beneficiary, or 

3 ‘‘(iv) a specified veterans beneficiary. 

4 ‘‘(C) SPECIFIED SOCIAL SECURITY BENE5 FICIARY.— 

6 ‘‘(i) IN GENERAL.—For purposes of 

7 this paragraph, the term ‘specified social 

8 security beneficiary’ means any individual 

9 who, for the last month for which the Sec10 retary has available information as of the 

11 date of enactment of this section, is enti12 tled to any monthly insurance benefit pay13 able under title II of the Social Security 

14 Act (42 U.S.C. 401 et seq.), including pay15 ments made pursuant to sections 202(d), 

16 223(g), and 223(i)(7) of such Act. 

17 ‘‘(ii) EXCEPTION.—For purposes of 

18 this paragraph, the term ‘specified social 

19 security beneficiary’ shall not include any 

20 individual if such benefit is not payable for 

21 such month by reason of section 

22 202(x)(1)(A) of the Social Security Act 

23 (42 U.S.C. 402(x)(1)(A)) or section 1129A 

24 of such Act (42 U.S.C. 1320a–8a). 


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1 ‘‘(D) SPECIFIED SUPPLEMENTAL SECU2 RITY INCOME RECIPIENT.— 

3 ‘‘(i) IN GENERAL.—For purposes of 

4 this paragraph, the term ‘specified supple5 mental security income recipient’ means 

6 any individual who, for the last month for 

7 which the Secretary has available informa8 tion as of the date of enactment of this 

9 section, is eligible for a monthly benefit 

10 payable under title XVI of the Social Secu11 rity Act (42 U.S.C. 1381 et seq.), includ12 ing— 

13 ‘‘(I) payments made pursuant to 

14 section 1614(a)(3)(C) of such Act (42 

15 U.S.C. 1382c(a)(3)(C)), 

16 ‘‘(II) payments made pursuant to 

17 section 1619(a) (42 U.S.C. 1382h(a)) 

18 or subsection (a)(4), (a)(7), or (p)(7) 

19 of section 1631 (42 U.S.C. 1383) of 

20 such Act, and 

21 ‘‘(III) State supplementary pay22 ments of the type referred to in sec23 tion 1616(a) of such Act (42 U.S.C. 

24 1382e(a)) (or payments of the type 

25 described in section 212(a) of Public 


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1 Law 93–66) which are paid by the 

2 Commissioner under an agreement re3 ferred to in such section 1616(a) (or 

4 section 212(a) of Public Law 93–66). 

5 ‘‘(ii) EXCEPTION.—For purposes of 

6 this paragraph, the term ‘specified supple7 mental security income recipient’ shall not 

8 include any individual if such monthly ben9 efit is not payable for such month by rea10 son of section 1611(e)(1)(A) of the Social 

11 Security Act (42 U.S.C. 1382(e)(1)(A)) or 

12 section 1129A of such Act (42 U.S.C. 

13 1320a–8a). 

14 ‘‘(E) SPECIFIED RAILROAD RETIREMENT

15 BENEFICIARY.—For purposes of this para16 graph, the term ‘specified railroad retirement 

17 beneficiary’ means any individual who, for the 

18 last month for which the Secretary has avail19 able information as of the date of enactment of 

20 this section, is entitled to a monthly annuity or 

21 pension payment payable (without regard to 

22 section 5(a)(ii) of the Railroad Retirement Act 

23 of 1974 (45 U.S.C. 231d(a)(ii))) under— 

24 ‘‘(i) section 2(a)(1) of such Act (45 

25 U.S.C. 231a(a)(1)), 


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1 ‘‘(ii) section 2(c) of such Act (45 

2 U.S.C. 231a(c)), 

3 ‘‘(iii) section 2(d)(1) of such Act (45 

4 U.S.C. 231a(d)(1)), or 

5 ‘‘(iv) section 7(b)(2) of such Act (45 

6 U.S.C. 231f(b)(2)) with respect to any of 

7 the benefit payments described in subpara8 graph (C)(i). 

9 ‘‘(F) SPECIFIED VETERANS BENE10 FICIARY.— 

11 ‘‘(i) IN GENERAL.—For purposes of 

12 this paragraph, the term ‘specified vet13 erans beneficiary’ means any individual 

14 who, for the last month for which the Sec15 retary has available information as of the 

16 date of enactment of this section, is enti17 tled to a compensation or pension payment 

18 payable under— 

19 ‘‘(I) section 1110, 1117, 1121, 

20 1131, 1141, or 1151 of title 38, 

21 United States Code, 

22 ‘‘(II) section 1310, 1312, 1313, 

23 1315, 1316, or 1318 of title 38, 

24 United States Code, 


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1 ‘‘(III) section 1513, 1521, 1533, 

2 1536, 1537, 1541, 1542, or 1562 of 

3 title 38, United States Code, or 

4 ‘‘(IV) section 1805, 1815, or 

5 1821 of title 38, United States Code, 

6 to a veteran, surviving spouse, child, or 

7 parent as described in paragraph (2), (3), 

8 (4)(A)(ii), or (5) of section 101, title 38, 

9 United States Code. 

10 ‘‘(ii) EXCEPTION.—For purposes of 

11 this paragraph, the term ‘specified vet12 erans beneficiary’ shall not include any in13 dividual if such compensation or pension 

14 payment is not payable, or was reduced, 

15 for such month by reason of section 1505 

16 or 5313 of title 38, United States Code. 

17 ‘‘(G) SUBSEQUENT DETERMINATIONS AND

18 REDETERMINATIONS NOT TAKEN INTO AC19 COUNT.—For purposes of this section, any indi20 vidual’s status as a specified social security ben21 eficiary, a specified supplemental security in22 come recipient, a specified railroad retirement 

23 beneficiary, or a specified veterans beneficiary 

24 shall be unaffected by any determination or re25 determination of any entitlement to, or eligiVerDate Sep 11 2014 05:12 Jan 19, 2021 Jkt 019200 PO 00000 Frm 00013 Fmt 6652 Sfmt 6201 E:\BILLS\H9050.IH H9050

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1 bility for, any benefit, payment, or compensa2 tion, if such determination or redetermination 

3 occurs after the last month for which the Sec4 retary has available information as of the date 

5 of enactment of this section. 

6 ‘‘(H) PAYMENT TO REPRESENTATIVE PAY7 EES AND FIDUCIARIES.— 

8 ‘‘(i) IN GENERAL.—If the benefit, 

9 payment, or compensation referred to in 

10 subparagraph (C)(i), (D)(i), (E), or (F)(i) 

11 with respect to any specified individual is 

12 paid to a representative payee or fiduciary, 

13 payment by the Secretary under paragraph 

14 (3) with respect to such specified indi15 vidual shall be made to such individual’s 

16 representative payee or fiduciary and the 

17 entire payment shall be used only for the 

18 benefit of the individual who is entitled to 

19 the payment. 

20 ‘‘(ii) APPLICATION OF ENFORCEMENT

21 PROVISIONS.— 

22 ‘‘(I) In the case of a payment de23 scribed in clause (i) which is made 

24 with respect to a specified social secu25 rity beneficiary or a specified suppleVerDate Sep 11 2014 05:12 Jan 19, 2021 Jkt 019200 PO 00000 Frm 00014 Fmt 6652 Sfmt 6201 E:\BILLS\H9050.IH H9050

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1 mental security income recipient, sec2 tion 1129(a)(3) of the Social Security 

3 Act (42 U.S.C. 1320a–8(a)(3)) shall 

4 apply to such payment in the same 

5 manner as such section applies to a 

6 payment under title II or XVI of such 

7 Act. 

8 ‘‘(II) In the case of a payment 

9 described in clause (i) which is made 

10 with respect to a specified railroad re11 tirement beneficiary, section 13 of the 

12 Railroad Retirement Act (45 U.S.C. 

13 231l) shall apply to such payment in 

14 the same manner as such section ap15 plies to a payment under such Act. 

16 ‘‘(III) In the case of a payment 

17 described in clause (i) which is made 

18 with respect to a specified veterans 

19 beneficiary, sections 5502, 6106, and 

20 6108 of title 38, United States Code, 

21 shall apply to such payment in the 

22 same manner as such sections apply 

23 to a payment under such title. 

24 ‘‘(I) INELIGIBILITY FOR SPECIAL RULE

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1 GIBILITY.—An individual shall not fail to be 

2 treated as an eligible individual for purposes of 

3 this subsection or subsection (a) merely because 

4 such individual is not a specified individual (in5 cluding by reason of subparagraph (C)(ii), 

6 (D)(ii), or (F)(ii)). 

7 ‘‘(6) NOTICE TO TAXPAYER.—As soon as prac8 ticable after the date on which the Secretary distrib9 uted any payment to an eligible taxpayer pursuant 

10 to this subsection, the Secretary shall send notice by 

11 mail to such taxpayer’s last known address. Such 

12 notice shall indicate the method by which such pay13 ment was made, the amount of such payment, and 

14 a phone number for the appropriate point of contact 

15 at the Internal Revenue Service to report any failure 

16 to receive such payment. 

17 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 

18 ‘‘(1) IN GENERAL.—In the case of a return 

19 other than a joint return, the $2,000 amount in sub20 section (a)(1) shall be treated as being zero unless 

21 the taxpayer includes the valid identification number 

22 of the taxpayer on the return of tax for the taxable 

23 year. 


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1 ‘‘(2) JOINT RETURNS.—In the case of a joint 

2 return, the $4,000 amount in subsection (a)(1) shall 

3 be treated as being— 

4 ‘‘(A) $2,000 if the valid identification 

5 number of only 1 spouse is included on the re6 turn of tax for the taxable year, and 

7 ‘‘(B) zero if the valid identification number 

8 of neither spouse is so included. 

9 ‘‘(3) QUALIFYING CHILD.—A qualifying child of 

10 a taxpayer shall not be taken into account under 

11 subsection (a)(2) unless— 

12 ‘‘(A) the taxpayer includes the valid identi13 fication number of such taxpayer (or, in the 

14 case of a joint return, the valid identification 

15 number of at least 1 spouse) on the return of 

16 tax for the taxable year, and 

17 ‘‘(B) the valid identification number of 

18 such qualifying child is included on the return 

19 of tax for the taxable year. 

20 ‘‘(4) VALID IDENTIFICATION NUMBER.— 

21 ‘‘(A) IN GENERAL.—For purposes of this 

22 subsection, the term ‘valid identification num23 ber’ means a social security number (as such 

24 term is defined in section 24(h)(7)). 


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1 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA2 TION NUMBER.—For purposes of paragraph 

3 (3)(B), in the case of a qualifying child who is 

4 adopted or placed for adoption, the term ‘valid 

5 identification number’ shall include the adop6 tion taxpayer identification number of such 

7 child. 

8 ‘‘(5) SPECIAL RULE FOR MEMBERS OF THE

9 ARMED FORCES.—Paragraph (2) shall not apply in 

10 the case where at least 1 spouse was a member of 

11 the Armed Forces of the United States at any time 

12 during the taxable year and the valid identification 

13 number of at least 1 spouse is included on the re14 turn of tax for the taxable year. 

15 ‘‘(6) COORDINATION WITH CERTAIN ADVANCE

16 PAYMENTS.—In the case of any payment under sub17 section (f) which is based on information provided 

18 under paragraph (5) of such subsection, a valid 

19 identification number shall be treated for purposes 

20 of this subsection as included on the taxpayer’s re21 turn of tax if such valid identification number is 

22 provided pursuant to subsection (f)(5). 

23 ‘‘(7) MATHEMATICAL OR CLERICAL ERROR AU24 THORITY.—Any omission of a correct valid identi25 fication number required under this subsection shall 


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1 be treated as a mathematical or clerical error for 

2 purposes of applying section 6213(g)(2) to such 

3 omission. 

4 ‘‘(h) REGULATIONS.—The Secretary shall prescribe 

5 such regulations or other guidance as may be necessary 

6 to carry out the purposes of this section, including any 

7 such measures as are deemed appropriate to avoid allow8 ing multiple credits or rebates to a taxpayer.’’. 

9 (b) ADMINISTRATIVE AMENDMENTS.— 

10 (1) DEFINITION OF DEFICIENCY.—Section 

11 6211(b)(4)(A) is amended by striking ‘‘and 6428’’ 

12 and inserting ‘‘6428, and 6428A’’. 

13 (2) MATHEMATICAL OR CLERICAL ERROR AU14 THORITY.—Section 6213(g)(2)(L) is amended by 

15 striking ‘‘or 6428’’ and inserting ‘‘6428, or 6428A’’. 

16 (c) TREATMENT OF POSSESSIONS.— 

17 (1) PAYMENTS TO POSSESSIONS.— 

18 (A) MIRROR CODE POSSESSION.—The Sec19 retary of the Treasury shall pay to each posses20 sion of the United States which has a mirror 

21 code tax system amounts equal to the loss (if 

22 any) to that possession by reason of the amend23 ments made by this section. Such amounts shall 

24 be determined by the Secretary of the Treasury 


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1 based on information provided by the govern2 ment of the respective possession. 

3 (B) OTHER POSSESSIONS.—The Secretary 

4 of the Treasury shall pay to each possession of 

5 the United States which does not have a mirror 

6 code tax system amounts estimated by the Sec7 retary of the Treasury as being equal to the ag8 gregate benefits (if any) that would have been 

9 provided to residents of such possession by rea10 son of the amendments made by this section if 

11 a mirror code tax system had been in effect in 

12 such possession. The preceding sentence shall 

13 not apply unless the respective possession has a 

14 plan, which has been approved by the Secretary 

15 of the Treasury, under which such possession 

16 will promptly distribute such payments to its 

17 residents. 

18 (2) COORDINATION WITH CREDIT ALLOWED

19 AGAINST UNITED STATES INCOME TAXES.—No cred20 it shall be allowed against United States income 

21 taxes under section 6428A of the Internal Revenue 

22 Code of 1986 (as added by this section) to any per23 son— 


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1 (A) to whom a credit is allowed against 

2 taxes imposed by the possession by reason of 

3 the amendments made by this section, or 

4 (B) who is eligible for a payment under a 

5 plan described in paragraph (1)(B). 

6 (3) DEFINITIONS AND SPECIAL RULES.— 

7 (A) POSSESSION OF THE UNITED

8 STATES.—For purposes of this subsection, the 

9 term ‘‘possession of the United States’’ includes 

10 the Commonwealth of Puerto Rico and the 

11 Commonwealth of the Northern Mariana Is12 lands. 

13 (B) MIRROR CODE TAX SYSTEM.—For pur14 poses of this subsection, the term ‘‘mirror code 

15 tax system’’ means, with respect to any posses16 sion of the United States, the income tax sys17 tem of such possession if the income tax liabil18 ity of the residents of such possession under 

19 such system is determined by reference to the 

20 income tax laws of the United States as if such 

21 possession were the United States. 

22 (C) TREATMENT OF PAYMENTS.—For pur23 poses of section 1324 of title 31, United States 

24 Code, the payments under this subsection shall 

25 be treated in the same manner as a refund due 


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1 from a credit provision referred to in subsection 

2 (b)(2) of such section. 

3 (d) ADMINISTRATIVE PROVISIONS.— 

4 (1) EXCEPTION FROM REDUCTION OR OFF5 SET.—Any refund payable by reason of section 

6 6428A(f) of the Internal Revenue Code of 1986 (as 

7 added by this section), or any such refund payable 

8 by reason of subsection (c) of this section, shall not 

9 be— 

10 (A) subject to reduction or offset pursuant 

11 to section 3716 or 3720A of title 31, United 

12 States Code, 

13 (B) subject to reduction or offset pursuant 

14 to subsection (c), (d), (e), or (f) of section 6402 

15 of the Internal Revenue Code of 1986, or 

16 (C) reduced or offset by other assessed 

17 Federal taxes that would otherwise be subject 

18 to levy or collection. 

19 (2) ASSIGNMENT OF BENEFITS.— 

20 (A) IN GENERAL.—The right of any per21 son to any applicable payment shall not be 

22 transferable or assignable, at law or in equity, 

23 and no applicable payment shall be subject to, 

24 execution, levy, attachment, garnishment, or 


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1 other legal process, or the operation of any 

2 bankruptcy or insolvency law. 

3 (B) ENCODING OF PAYMENTS.—In the 

4 case of an applicable payment described in sub5 paragraph (E)(iii)(I) that is paid electronically 

6 by direct deposit through the Automated Clear7 ing House (ACH) network, the Secretary of the 

8 Treasury (or the Secretary’s delegate) shall— 

9 (i) issue the payment using a unique 

10 identifier that is reasonably sufficient to 

11 allow a financial institution to identify the 

12 payment as an applicable payment, and 

13 (ii) further encode the payment pursu14 ant to the same specifications as required 

15 for a benefit payment defined in section 

16 212.3 of title 31, Code of Federal Regula17 tions. 

18 (C) GARNISHMENT.— 

19 (i) ENCODED PAYMENTS.—In the case 

20 of a garnishment order that applies to an 

21 account that has received an applicable 

22 payment that is encoded as provided in 

23 subparagraph (B), a financial institution 

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1 dures set forth in part 212 of title 31, 

2 Code of Federal Regulations, except— 

3 (I) notwithstanding section 212.4 

4 of title 31, Code of Federal Regula5 tions (and except as provided in sub6 clause (II)), a financial institution 

7 shall not fail to follow the procedures 

8 of sections 212.5 and 212.6 of such 

9 title with respect to a garnishment 

10 order merely because such order has 

11 attached, or includes, a notice of right 

12 to garnish Federal benefits issued by 

13 a State child support enforcement 

14 agency, and 

15 (II) a financial institution shall 

16 not, with regard to any applicable 

17 payment, be required to provide the 

18 notice referenced in sections 212.6 

19 and 212.7 of title 31, Code of Federal 

20 Regulations. 

21 (ii) OTHER PAYMENTS.—In the case 

22 of a garnishment order (other than an 

23 order that has been served by the United 

24 States) that has been received by a finan25 cial institution and that applies to an acVerDate Sep 11 2014 05:12 Jan 19, 2021 Jkt 019200 PO 00000 Frm 00024 Fmt 6652 Sfmt 6201 E:\BILLS\H9050.IH H9050

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1 count into which an applicable payment 

2 that has not been encoded as provided in 

3 subparagraph (B) has been deposited elec4 tronically on any date during the lookback 

5 period or into which an applicable payment 

6 that has been deposited by check on any 

7 date in the lookback period, the financial 

8 institution, upon the request of the account 

9 holder, shall treat the amount of the funds 

10 in the account at the time of the request, 

11 up to the amount of the applicable pay12 ment (in addition to any amounts other13 wise protected under part 212 of title 31, 

14 Code of Federal Regulations), as exempt 

15 from a garnishment order without requir16 ing the consent of the party serving the 

17 garnishment order or the judgment cred18 itor. 

19 (iii) LIABILITY.—A financial institu20 tion that acts in good faith in reliance on 

21 clause (i) or (ii) shall not be subject to li22 ability or regulatory action under any Fed23 eral or State law, regulation, court or other 

24 order, or regulatory interpretation for ac25 tions concerning any applicable payments. 


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1 (D) NO RECLAMATION RIGHTS.—This 

2 paragraph shall not alter the status of applica3 ble payments as tax refunds or other nonbenefit 

4 payments for purpose of any reclamation rights 

5 of the Department of the Treasury or the Inter6 nal Revenue Service as per part 210 of title 31, 

7 Code of Federal Regulations. 

8 (E) DEFINITIONS.—For purposes of this 

9 paragraph— 

10 (i) ACCOUNT HOLDER.—The term 

11 ‘‘account holder’’ means a natural person 

12 whose name appears in a financial institu13 tion’s records as the direct or beneficial 

14 owner of an account. 

15 (ii) ACCOUNT REVIEW.—The term 

16 ‘‘account review’’ means the process of ex17 amining deposits in an account to deter18 mine if an applicable payment has been de19 posited into the account during the 

20 lookback period. The financial institution 

21 shall perform the account review following 

22 the procedures outlined in section 212.5 of 

23 title 31, Code of Federal Regulations and 

24 in accordance with the requirements of secVerDate Sep 11 2014 05:12 Jan 19, 2021 Jkt 019200 PO 00000 Frm 00026 Fmt 6652 Sfmt 6201 E:\BILLS\H9050.IH H9050

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1 tion 212.6 of title 31, Code of Federal 

2 Regulations. 

3 (iii) APPLICABLE PAYMENT.—The 

4 term ‘‘applicable payment’’ means— 

5 (I) any advance refund amount 

6 paid pursuant to section 6428A(f) of 

7 Internal Revenue Code of 1986 (as 

8 added by this section), 

9 (II) any payment made by a pos10 session of the United States with a 

11 mirror code tax system (as defined in 

12 subsection (c) of this section) pursu13 ant to such subsection which cor14 responds to a payment described in 

15 subclause (I), and 

16 (III) any payment made by a 

17 possession of the United States with18 out a mirror code tax system (as so 

19 defined) pursuant to subsection (c) of 

20 this section. 

21 (iv) GARNISHMENT.—The term ‘‘gar22 nishment’’ means execution, levy, attach23 ment, garnishment, or other legal process. 

24 (v) GARNISHMENT ORDER.—The term 

25 ‘‘garnishment order’’ means a writ, order, 


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1 notice, summons, judgment, levy, or simi2 lar written instruction issued by a court, a 

3 State or State agency, a municipality or 

4 municipal corporation, or a State child 

5 support enforcement agency, including a 

6 lien arising by operation of law for overdue 

7 child support or an order to freeze the as8 sets in an account, to effect a garnishment 

9 against a debtor. 

10 (vi) LOOKBACK PERIOD.—The term 

11 ‘‘lookback period’’ means the two month 

12 period that begins on the date preceding 

13 the date of account review and ends on the 

14 corresponding date of the month two 

15 months earlier, or on the last date of the 

16 month two months earlier if the cor17 responding date does not exist. 

18 (3) AGENCY INFORMATION SHARING AND AS19 SISTANCE.— 

20 (A) IN GENERAL.—The Commissioner of 

21 Social Security, the Railroad Retirement Board, 

22 and the Secretary of Veterans Affairs shall each 

23 provide the Secretary of the Treasury (or the 

24 Secretary’s delegate) such information and as25 sistance as the Secretary of the Treasury (or 


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1 the Secretary’s delegate) may require for pur2 poses of— 

3 (i) making payments under section 

4 6428A(f) of the Internal Revenue Code of 

5 1986 to individuals described in paragraph 

6 (5)(A) thereof, or 

7 (ii) providing administrative assist8 ance to a possession of the United States 

9 (as defined in subsection (c)(3)(A)) to 

10 allow such possession to promptly dis11 tribute payments under subsection (c) to 

12 its residents. 

13 (B) EXCHANGE OF INFORMATION WITH

14 POSSESSIONS.—Any information provided to the 

15 Secretary of the Treasury (or the Secretary’s 

16 delegate) pursuant to subparagraph (A)(ii) may 

17 be exchanged with a possession of the United 

18 States in accordance with the applicable tax co19 ordination agreement for information exchange 

20 and administrative assistance that the Internal 

21 Revenue Service has agreed to with such pos22 session. 

23 (e) PUBLIC AWARENESS CAMPAIGN.—The Secretary 

24 of the Treasury (or the Secretary’s delegate) shall conduct 

25 a public awareness campaign, in coordination with the 


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1 Commissioner of Social Security and the heads of other 

2 relevant Federal agencies, to provide information regard3 ing the availability of the credit and rebate allowed under 

4 section 6428A of the Internal Revenue Code of 1986 (as 

5 added by this section), including information with respect 

6 to individuals who may not have filed a tax return for tax7 able year 2019. 

8 (f) APPROPRIATIONS TO CARRY OUT REBATES AND

9 ADDRESS COVID-RELATED TAX ADMINISTRATION

10 ISSUES.— 

11 (1) IN GENERAL.—Immediately upon the enact12 ment of this Act, the following sums are appro13 priated, out of any money in the Treasury not other14 wise appropriated, for the fiscal year ending Sep15 tember 30, 2021: 

16 (A) DEPARTMENT OF THE TREASURY.— 

17 (i) For an additional amount for ‘‘De18 partment of the Treasury—Internal Rev19 enue Service—Taxpayer Services’’, 

20 $178,335,000, to remain available until 

21 September 30, 2021. 

22 (ii) For an additional amount for 

23 ‘‘Department of the Treasury—Internal 

24 Revenue Service—Operations Support’’, 


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1 $273,237,000, to remain available until 

2 September 30, 2021. 

3 (iii) For an additional amount for 

4 ‘‘Department of the Treasury—Internal 

5 Revenue Service—Enforcement’’, 

6 $57,428,000, to remain available until 

7 September 30, 2021. 

8 Amounts made available in appropriations 

9 under this subparagraph may be transferred be10 tween such appropriations upon the advance no11 tification of the Committees on Appropriations 

12 of the House of Representatives and the Sen13 ate. Such transfer authority is in addition to 

14 any other transfer authority provided by law. 

15 (B) SOCIAL SECURITY ADMINISTRATION.— 

16 For an additional amount for ‘‘Social Security 

17 Administration—Limitation on Administrative 

18 Expenses’’, $38,000,000, to remain available 

19 until September 30, 2021. 

20 (C) RAILROAD RETIREMENT BOARD.—For 

21 an additional amount for ‘‘Railroad Retirement 

22 Board—Limitation on Administration’’, $8,300, 

23 to remain available until September 30, 2021. 

24 (2) REPORTS.—No later than 15 days after en25 actment of this Act, the Secretary of the Treasury 


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1 shall submit a plan to the Committees on Appropria2 tions of the House of Representatives and the Sen3 ate detailing the expected use of the funds provided 

4 by paragraph (1)(A). Beginning 90 days after enact5 ment of this Act, the Secretary of the Treasury shall 

6 submit a quarterly report to the Committees on Ap7 propriations of the House of Representatives and the 

8 Senate detailing the actual expenditure of funds pro9 vided by paragraph (1)(A) and the expected expendi10 ture of such funds in the subsequent quarter. 

11 (g) CONFORMING AMENDMENTS.— 

12 (1) Paragraph (2) of section 1324(b) of title 

13 31, United States Code, is amended by inserting 

14 ‘‘6428A,’’ after ‘‘6428,’’. 

15 (2) The table of sections for subchapter B of 

16 chapter 65 of subtitle F is amended by inserting 

17 after the item relating to section 6428 the following: 

‘‘Sec. 6428A. Additional 2020 recovery rebates for individuals.’’. 

Æ 


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