I 

117TH CONGRESS 

2D SESSION H. R. 7143 

To provide for energy rebates to individual taxpayers, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 17, 2022 

Mr. THOMPSON of California (for himself, Ms. UNDERWOOD, and Mr. LARSON

of Connecticut) introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To provide for energy rebates to individual taxpayers, 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. SENSE OF CONGRESS. 

4 It is the sense of Congress that energy rebates are 

5 necessitated by the global disruptions caused by both 

6 COVID–19 and the illegal Russian invasion of Ukraine. 

7 SEC. 2. ENERGY REBATES TO INDIVIDUALS. 

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

9 Internal Revenue Code of 1986 is amended by inserting 

10 after section 6428B the following new section: 


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1 ‘‘SEC. 6428C. ENERGY REBATES TO INDIVIDUALS. 

2 ‘‘(a) IN GENERAL.—In the case of an eligible indi3 vidual, there shall be allowed as a credit against the tax 

4 imposed by subtitle A for the first taxable year beginning 

5 in 2022 the sum of the monthly specified energy rebates 

6 determined with respect to the taxpayer under subsection 

7 (b) for qualifying calendar months during such taxable 

8 year. 

9 ‘‘(b) MONTHLY SPECIFIED ENERGY REBATES.— 

10 ‘‘(1) IN GENERAL.—For purposes of this sec11 tion, the term ‘monthly specified energy rebate’ 

12 means, with respect to any taxpayer for any quali13 fying calendar month, the sum of— 

14 ‘‘(A) $100 ($200 in the case of a joint re15 turn), plus 

16 ‘‘(B) $100 multiplied by the number of de17 pendents of the taxpayer during taxable year 

18 2022. 

19 ‘‘(2) LIMITATION BASED ON ADJUSTED GROSS

20 INCOME.— 

21 ‘‘(A) IN GENERAL.—The amount of the 

22 credit allowed by subsection (a) (determined 

23 without regard to this subsection and sub24 section (f)) shall be reduced (but not below 

zero) by 1 25 ⁄12 of the amount which bears the 


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1 same ratio to such credit (as so determined) 

2 as— 

3 ‘‘(i) the excess of— 

4 ‘‘(I) the taxpayer’s modified ad5 justed gross income for such taxable 

6 year, over 

7 ‘‘(II) $75,000, bears to 

8 ‘‘(ii) $5,000. 

9 ‘‘(B) SPECIAL RULES.— 

10 ‘‘(i) JOINT RETURN OR SURVIVING

11 SPOUSE.—In the case of a joint return or 

12 a surviving spouse (as defined in section 

13 2(a)), subparagraph (A) shall be applied 

14 by substituting ‘$150,000’ for ‘$75,000’ 

15 and ‘$10,000’ for ‘$5,000’. 

16 ‘‘(ii) HEAD OF HOUSEHOLD.—In the 

17 case of a head of household (as defined in 

18 section 2(b)), subparagraph (A) shall be 

19 applied by substituting ‘$112,500’ for 

20 ‘$75,000’ and ‘$7,500’ for ‘$5,000’. 

21 ‘‘(c) QUALIFYING CALENDAR MONTH.—For purposes 

22 of this section, the term ‘qualifying calendar month’ 

23 means any month in 2022 during which the average price 

24 of gasoline in the United States is equal to or greater than 

25 $4 per gallon. 


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

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

3 other than— 

4 ‘‘(1) any nonresident alien individual, 

5 ‘‘(2) any individual with respect to whom a de6 duction under section 151 is allowable to another 

7 taxpayer for a taxable year beginning in the cal8 endar year in which the individual’s taxable year be9 gins, and 

10 ‘‘(3) an estate or trust. 

11 ‘‘(e) DEFINITIONS AND SPECIAL RULES.— 

12 ‘‘(1) DEPENDENT DEFINED.—For purposes of 

13 this section, the term ‘dependent’ has the meaning 

14 given such term by section 152. 

15 ‘‘(2) IDENTIFICATION NUMBER REQUIRE16 MENT.— 

17 ‘‘(A) IN GENERAL.—In the case of a re18 turn other than a joint return, the $100 

19 amount in subsection (b)(1)(A) shall be treated 

20 as being zero unless the taxpayer includes the 

21 valid identification number of the taxpayer on 

22 the return of tax for the taxable year. 

23 ‘‘(B) JOINT RETURNS.—In the case of a 

24 joint return, the $200 amount in subsection 

25 (b)(1)(B) shall be treated as being— 


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1 ‘‘(i) $100 if the valid identification 

2 number of only 1 spouse is included on the 

3 return of tax for the taxable year, and 

4 ‘‘(ii) zero if the valid identification 

5 number of neither spouse is so included. 

6 ‘‘(C) DEPENDENTS.—A dependent shall 

7 not be taken into account under subsection 

8 (b)(1)(B) unless the valid identification number 

9 of such dependent is included on the return of 

10 tax for the taxable year. 

11 ‘‘(D) VALID IDENTIFICATION NUMBER.— 

12 ‘‘(i) IN GENERAL.—For purposes of 

13 this paragraph, the term ‘valid identifica14 tion number’ means a social security num15 ber issued to an individual by the Social 

16 Security Administration on or before the 

17 due date for filing the return for the tax18 able year. 

19 ‘‘(ii) ADOPTION TAXPAYER IDENTI20 FICATION NUMBER.—For purposes of sub21 paragraph (C), in the case of a dependent 

22 who is adopted or placed for adoption, the 

23 term ‘valid identification number’ shall in24 clude the adoption taxpayer identification 

25 number of such dependent. 


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1 ‘‘(E) SPECIAL RULE FOR MEMBERS OF

2 THE ARMED FORCES.—Subparagraph (B) shall 

3 not apply in the case where at least 1 spouse 

4 was a member of the Armed Forces of the 

5 United States at any time during the taxable 

6 year and the valid identification number of at 

7 least 1 spouse is included on the return of tax 

8 for the taxable year. 

9 ‘‘(F) COORDINATION WITH CERTAIN AD10 VANCE PAYMENTS.—In the case of any payment 

11 made pursuant to subsection (g)(6), a valid 

12 identification number shall be treated for pur13 poses of this paragraph as included on the tax14 payer’s return of tax if such valid identification 

15 number is provided pursuant to such sub16 section. 

17 ‘‘(G) MATHEMATICAL OR CLERICAL ERROR

18 AUTHORITY.—Any omission of a correct valid 

19 identification number required under this para20 graph shall be treated as a mathematical or 

21 clerical error for purposes of applying section 

22 6213(g)(2) to such omission. 

23 ‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 

24 credit allowed by subsection (a) shall be treated as 


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1 allowed by subpart C of part IV of subchapter A of 

2 chapter 1. 

3 ‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF

4 CREDIT.— 

5 ‘‘(1) REDUCTION OF REFUNDABLE CREDIT.— 

6 The amount of the credit which would (but for this 

7 paragraph) be allowable under subsection (a) shall 

8 be reduced (but not below zero) by the aggregate re9 funds and credits made or allowed to the taxpayer 

10 (or any dependent of the taxpayer) under subsection 

11 (g). Any failure to so reduce the credit shall be 

12 treated as arising out of a mathematical or clerical 

13 error and assessed according to section 6213(b)(1). 

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

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

16 or credit made or allowed under subsection (g) with 

17 respect to a joint return, half of such refund or cred18 it shall be treated as having been made or allowed 

19 to each individual filing such return. 

20 ‘‘(g) ADVANCE REFUNDS AND CREDITS.— 

21 ‘‘(1) IN GENERAL.—Subject to paragraphs (5) 

22 and (6), each individual who was an eligible indi23 vidual for such individual’s first taxable year begin24 ning in 2020 shall be treated as having made a pay25 ment against the tax imposed by chapter 1 for such 


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1 taxable year in an amount equal to the advance re2 fund amount for such taxable year. 

3 ‘‘(2) ADVANCE REFUND AMOUNT.— 

4 ‘‘(A) IN GENERAL.—For purposes of para5 graph (1), the advance refund amount is the 

6 amount that would have been allowed as a cred7 it under this section for such taxable year if 

8 this section (other than subsection (f) and this 

9 subsection) had applied to such taxable year. 

10 ‘‘(B) TREATMENT OF DECEASED INDIVID11 UALS.—For purposes of determining the ad12 vance refund amount with respect to such tax13 able year, any individual who was deceased be14 fore January 1, 2022, shall be treated for pur15 poses of applying subsection (e)(3) in the same 

16 manner as if the valid identification number of 

17 such person was not included on the return of 

18 tax for such taxable year and no amount shall 

19 be determined under subsection (e)(3) with re20 spect to any dependent of the taxpayer if the 

21 taxpayer (both spouses in the case of a joint re22 turn) was deceased before January 1, 2022. 

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

24 ‘‘(A) TIMING.—The Secretary shall, sub25 ject to the provisions of this title and consistent 


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1 with rules similar to the rules of subparagraphs 

2 (B) and (C) of section 6428A(f)(3), refund or 

3 credit any overpayment attributable to this sub4 section as rapidly as possible, consistent with a 

5 rapid effort to make payments attributable to 

6 such overpayments electronically if appropriate. 

7 No refund or credit shall be made or allowed 

8 under this subsection after December 31, 2022. 

9 ‘‘(4) NO INTEREST.—No interest shall be al10 lowed on any overpayment attributable to this sub11 section. 

12 ‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE

13 FILED A RETURN OF TAX FOR 2021.— 

14 ‘‘(A) APPLICATION TO 2021 RETURNS

15 FILED AT TIME OF INITIAL DETERMINATION.— 

16 If, at the time of any determination made pur17 suant to paragraph (3), the individual referred 

18 to in paragraph (1) has filed a return of tax for 

19 the individual’s first taxable year beginning in 

20 2021, paragraph (1) shall be applied with re21 spect to such individual by substituting ‘2021’ 

22 for ‘2020’. 

23 ‘‘(B) ADDITIONAL PAYMENT.— 

24 ‘‘(i) IN GENERAL.—In the case of any 

25 individual who files, before the additional 


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1 payment determination date, a return of 

2 tax for such individual’s first taxable year 

3 beginning in 2021, the Secretary shall 

4 make a payment (in addition to any pay5 ment made under paragraph (1)) to such 

6 individual equal to the excess (if any) of— 

7 ‘‘(I) the amount which would be 

8 determined under paragraph (1) 

9 (after the application of subparagraph 

10 (A)) by applying paragraph (1) as of 

11 the additional payment determination 

12 date, over 

13 ‘‘(II) the amount of any payment 

14 made with respect to such individual 

15 under paragraph (1). 

16 ‘‘(ii) ADDITIONAL PAYMENT DETER17 MINATION DATE.—The term ‘additional 

18 payment determination date’ means the 

19 earlier of— 

20 ‘‘(I) the date which is 90 days 

21 after the 2021 calendar year filing 

22 deadline, or 

23 ‘‘(II) September 1, 2022. 

24 ‘‘(iii) 2021 CALENDAR YEAR FILING

25 DEADLINE.—The term ‘2020 calendar year 


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1 filing deadline’ means the date specified in 

2 section 6072(a) with respect to returns for 

3 calendar year 2021. Such date shall be de4 termined after taking into account any pe5 riod disregarded under section 7508A if 

6 such disregard applies to substantially all 

7 returns for calendar year 2021 to which 

8 section 6072(a) applies. 

9 ‘‘(6) APPLICATION TO CERTAIN INDIVIDUALS

10 WHO HAVE NOT FILED A RETURN OF TAX FOR 2020

11 OR 2021 AT TIME OF DETERMINATION.—In the case 

12 of any individual who, at the time of any determina13 tion made pursuant to paragraph (3), has filed a tax 

14 return for neither the year described in paragraph 

15 (1) nor for the year described in paragraph (5)(A), 

16 the Secretary shall, consistent with rules similar to 

17 the rules of section 6428A(f)(5)(H)(i), apply para18 graph (1) on the basis of information available to 

19 the Secretary and shall, on the basis of such infor20 mation, determine the advance refund amount with 

21 respect to such individual without regard to sub22 section (d) unless the Secretary has reason to know 

23 that such amount would otherwise be reduced by 

24 reason of such subsection. 


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1 ‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL2 ING RETURN.—Solely for purposes of this sub3 section, a return of tax shall not be treated as filed 

4 until such return has been processed by the Internal 

5 Revenue Service. 

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

7 such regulations or other guidance as may be necessary 

8 or appropriate to carry out the purposes of this section, 

9 including— 

10 ‘‘(1) regulations or other guidance providing 

11 taxpayers the opportunity to provide the Secretary 

12 information sufficient to allow the Secretary to make 

13 payments to such taxpayers under subsection (g) 

14 (including the determination of the amount of such 

15 payment) if such information is not otherwise avail16 able to the Secretary, and 

17 ‘‘(2) regulations or other guidance to ensure to 

18 the maximum extent administratively practicable 

19 that, in determining the amount of any credit under 

20 subsection (a) and any credit or refund under sub21 section (g), an individual is not taken into account 

22 more than once, including by different taxpayers and 

23 including by reason of a change in joint return sta24 tus or dependent status between the taxable year for 

25 which an advance refund amount is determined and 


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1 the taxable year for which a credit under subsection 

2 (a) is determined. 

3 ‘‘(i) OUTREACH.—The Secretary shall carry out a ro4 bust and comprehensive outreach program to ensure that 

5 all taxpayers described in subsection (h)(1) learn of their 

6 eligibility for the advance refunds and credits under sub7 section (g), are advised of the opportunity to receive such 

8 advance refunds and credits as provided under subsection 

9 (h)(1), and are provided assistance in applying for such 

10 advance refunds and credits.’’. 

11 (b) TREATMENT OF CERTAIN POSSESSIONS.— 

12 (1) PAYMENTS TO POSSESSIONS WITH MIRROR

13 CODE TAX SYSTEMS.—The Secretary of the Treas14 ury shall pay to each possession of the United States 

15 which has a mirror code tax system amounts equal 

16 to the loss (if any) to that possession by reason of 

17 the amendments made by this section. Such 

18 amounts shall be determined by the Secretary of the 

19 Treasury based on information provided by the gov20 ernment of the respective possession. 

21 (2) PAYMENTS TO OTHER POSSESSIONS.—The 

22 Secretary of the Treasury shall pay to each posses23 sion of the United States which does not have a mir24 ror code tax system amounts estimated by the Sec25 retary of the Treasury as being equal to the aggreVerDate Sep 11 2014 03:52 Mar 22, 2022 Jkt 029200 PO 00000 Frm 00013 Fmt 6652 Sfmt 6201 E:\BILLS\H7143.IH H7143

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1 gate benefits (if any) that would have been provided 

2 to residents of such possession by reason of the 

3 amendments made by this section if a mirror code 

4 tax system had been in effect in such possession. 

5 The preceding sentence shall not apply unless the re6 spective possession has a plan, which has been ap7 proved by the Secretary of the Treasury, under 

8 which such possession will promptly distribute such 

9 payments to its residents. 

10 (3) COORDINATION WITH CREDIT ALLOWED

11 AGAINST UNITED STATES INCOME TAXES.—No cred12 it shall be allowed against United States income 

13 taxes under section 6428C of the Internal Revenue 

14 Code of 1986 (as added by this section), nor shall 

15 any credit or refund be made or allowed under sub16 section (g) of such section, to any person— 

17 (A) to whom a credit is allowed against 

18 taxes imposed by the possession by reason of 

19 the amendments made by this section, or 

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

21 plan described in paragraph (2). 

22 (4) MIRROR CODE TAX SYSTEM.—For purposes 

23 of this subsection, the term ‘‘mirror code tax sys24 tem’’ means, with respect to any possession of the 

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1 sion if the income tax liability of the residents of 

2 such possession under such system is determined by 

3 reference to the income tax laws of the United 

4 States as if such possession were the United States. 

5 (5) TREATMENT OF PAYMENTS.—For purposes 

6 of section 1324 of title 31, United States Code, the 

7 payments under this subsection shall be treated in 

8 the same manner as a refund due from a credit pro9 vision referred to in subsection (b)(2) of such section 

10 (c) ADMINISTRATIVE PROVISIONS.— 

11 (1) DEFINITION OF DEFICIENCY.—Section 

12 6211(b)(4)(A) of the Internal Revenue Code of 1986 

13 is amended by striking ‘‘6428, 6428A, and 6428B’’ 

14 and inserting ‘‘6428, 6428A, 6428B, and 6428C’’. 

15 (2) MATHEMATICAL OR CLERICAL ERROR AU16 THORITY.—Section 6213(g)(2) of such Code is 

17 amended— 

18 (A) by striking ‘‘or section 6428A or 

19 6428B (relating to additional recovery rebates 

20 to individuals)’’ and inserting ‘‘or section 

21 6428A, 6428B, or 6428C’’, and 

22 (B) by striking ‘‘6428, 6428A, or 6428B’’ 

23 and inserting ‘‘6428, 6428A, 6428B, or 

24 6428C’’ in subparagraph (L). 


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1 (3) EXCEPTION FROM REDUCTION OR OFF2 SET.—Any credit or refund allowed or made to any 

3 individual by reason of section 6428C of the Internal 

4 Revenue Code of 1986 (as added by this section) or 

5 by reason of subsection (b) of this section shall not 

6 be— 

7 (A) subject to reduction or offset pursuant 

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

9 States Code, 

10 (B) subject to reduction or offset pursuant 

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

12 of the Internal Revenue Code of 1986, or 

13 (C) reduced or offset by other assessed 

14 Federal taxes that would otherwise be subject 

15 to levy or collection. 

16 (4) ASSIGNMENT OF BENEFITS.— 

17 (A) IN GENERAL.—The right of any per18 son to any applicable payment shall not be 

19 transferable or assignable, at law or in equity, 

20 and no applicable payment shall be subject to, 

21 execution, levy, attachment, garnishment, or 

22 other legal process, or the operation of any 

23 bankruptcy or insolvency law. 

24 (B) ENCODING OF PAYMENTS.—In the 

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1 paragraph (E)(iii)(I) that is paid electronically 

2 by direct deposit through the Automated Clear3 ing House (ACH) network, the Secretary of the 

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

5 (i) issue the payment using a unique 

6 identifier that is reasonably sufficient to 

7 allow a financial institution to identify the 

8 payment as an applicable payment, and 

9 (ii) further encode the payment pursu10 ant to the same specifications as required 

11 for a benefit payment defined in section 

12 212.3 of title 31, Code of Federal Regula13 tions. 

14 (C) GARNISHMENT.— 

15 (i) ENCODED PAYMENTS.—In the case 

16 of a garnishment order that applies to an 

17 account that has received an applicable 

18 payment that is encoded as provided in 

19 subparagraph (B), a financial institution 

20 shall follow the requirements and proce21 dures set forth in part 212 of title 31, 

22 Code of Federal Regulations, except— 

23 (I) notwithstanding section 212.4 

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1 clause (II)), a financial institution 

2 shall not fail to follow the procedures 

3 of sections 212.5 and 212.6 of such 

4 title with respect to a garnishment 

5 order merely because such order has 

6 attached, or includes, a notice of right 

7 to garnish federal benefits issued by a 

8 State child support enforcement agen9 cy, and 

10 (II) a financial institution shall 

11 not, with regard to any applicable 

12 payment, be required to provide the 

13 notice referenced in sections 212.6 

14 and 212.7 of title 31, Code of Federal 

15 Regulations. 

16 (ii) OTHER PAYMENTS.—If a financial 

17 institution receives a garnishment order 

18 (other than an order that has been served 

19 by the United States), that has been re20 ceived by a financial institution and that 

21 applies to an account into which an appli22 cable payment that has not been encoded 

23 as provided in subparagraph (B) has been 

24 deposited electronically or by an applicable 

25 payment that has been deposited by check 


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1 on any date in the lookback period, the fi2 nancial institution, upon the request of the 

3 account holder, shall treat the amount of 

4 the funds in the account at the time of the 

5 request, up to the amount of the applicable 

6 payment (in addition to any amounts oth7 erwise protected under part 212 of title 31, 

8 Code of Federal Regulations), as exempt 

9 from a garnishment order without requir10 ing the consent of the party serving the 

11 garnishment order or the judgment cred12 itor. 

13 (iii) LIABILITY.—A financial institu14 tion that acts in good faith in reliance on 

15 clause (i) or (ii) shall not be subject to li16 ability or regulatory action under any Fed17 eral or State law, regulation, court or other 

18 order, or regulatory interpretation for ac19 tions concerning any applicable payments. 

20 (D) PRESERVATION OF RECLAMATION

21 RIGHTS.—This paragraph shall not alter the 

22 status of applicable payments as tax refunds or 

23 other nonbenefit payments for purpose of any 

24 reclamation rights of the Department of the 

25 Treasury or the Internal Revenue Service as 


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1 per part 210 of title 31, Code of Federal Regu2 lations. 

3 (E) DEFINITIONS.—For purposes of this 

4 paragraph— 

5 (i) ACCOUNT HOLDER.—The term 

6 ‘‘account holder’’ means a natural person 

7 whose name appears in a financial institu8 tion’s records as the direct or beneficial 

9 owner of an account. 

10 (ii) ACCOUNT REVIEW.—The term 

11 ‘‘account review’’ means the process of ex12 amining deposits in an account to deter13 mine if an applicable payment has been de14 posited into the account during the 

15 lookback period. The financial institution 

16 shall perform the account review following 

17 the procedures outlined in section 212.5 of 

18 title 31, Code of Federal Regulations and 

19 in accordance with the requirements of sec20 tion 212.6 of title 31, Code of Federal 

21 Regulations. 

22 (iii) APPLICABLE PAYMENT.—The 

23 term ‘‘applicable payment’’ means— 

24 (I) any advance refund amount 

25 paid pursuant to section 6428C(g) of 


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1 Internal Revenue Code of 1986 (as 

2 added by this section), 

3 (II) any payment made by a pos4 session of the United States with a 

5 mirror code tax system (as defined in 

6 subsection (b) of this section) pursu7 ant to such subsection which cor8 responds to a payment described in 

9 subclause (I), and 

10 (III) any payment made by a 

11 possession of the United States with12 out a mirror code tax system (as so 

13 defined) pursuant to subsection (b) of 

14 this section. 

15 (iv) GARNISHMENT.—The term ‘‘gar16 nishment’’ means execution, levy, attach17 ment, garnishment, or other legal process. 

18 (v) GARNISHMENT ORDER.—The term 

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

20 notice, summons, judgment, levy, or simi21 lar written instruction issued by a court, a 

22 State or State agency, a municipality or 

23 municipal corporation, or a State child 

24 support enforcement agency, including a 

25 lien arising by operation of law for overdue 


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1 child support or an order to freeze the as2 sets in an account, to effect a garnishment 

3 against a debtor. 

4 (vi) LOOKBACK PERIOD.—The term 

5 ‘‘lookback period’’ means the two month 

6 period that begins on the date preceding 

7 the date of account review and ends on the 

8 corresponding date of the month two 

9 months earlier, or on the last date of the 

10 month two months earlier if the cor11 responding date does not exist. 

12 (5) AGENCY INFORMATION SHARING AND AS13 SISTANCE.— 

14 (A) IN GENERAL.—The Commissioner of 

15 Social Security, the Railroad Retirement Board, 

16 and the Secretary of Veterans Affairs shall each 

17 provide the Secretary of the Treasury (or the 

18 Secretary’s delegate) such information and as19 sistance as the Secretary of the Treasury (or 

20 the Secretary’s delegate) may require for pur21 poses of— 

22 (i) making payments under section 

23 6428C(g) of the Internal Revenue Code of 

24 1986 to individuals described in paragraph 

25 (6)(A) thereof, or 


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1 (ii) providing administrative assist2 ance to a possession of the United States 

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

4 allow such possession to promptly dis5 tribute payments under subsection (c) to 

6 its residents. 

7 (B) EXCHANGE OF INFORMATION WITH

8 POSSESSIONS.—Any information provided to the 

9 Secretary of the Treasury (or the Secretary’s 

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

11 be exchanged with a possession of the United 

12 States in accordance with the applicable tax co13 ordination agreement for information exchange 

14 and administrative assistance that the Internal 

15 Revenue Service has agreed to with such pos16 session. 

17 (6) CONFORMING AMENDMENTS.— 

18 (A) Paragraph (2) of section 1324(b) of 

19 title 31, United States Code, is amended by in20 serting ‘‘6428C,’’ after ‘‘6428B,’’. 

21 (B) The table of sections for subchapter B 

22 of chapter 65 of the Internal Revenue Code of 

23 1986 is amended by inserting after the item re24 lating to section 6428B the following new item: 

‘‘Sec. 6428C. Energy rebates to individuals.’’. 


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1 (d) REPORTS TO CONGRESS.—Each week beginning 

2 after the date of the enactment of this Act and beginning 

3 before December 31, 2022, on Friday of such week, not 

4 later than 3 p.m. eastern time, the Secretary of the Treas5 ury shall provide a written report to the Committee on 

6 Ways and Means of the House of Representatives and the 

7 Committee on Finance of the Senate. Such report shall 

8 include the following information with respect to payments 

9 made pursuant to section 6428B of the Internal Revenue 

10 Code of 1986: 

11 (1) The number of scheduled payments sent to 

12 the Bureau of Fiscal Service for payment by direct 

13 deposit or paper check for the following week (stated 

14 separately for direct deposit and paper check). 

15 (2) The total dollar amount of the scheduled 

16 payments described in paragraph (1). 

17 (3) The number of direct deposit payments re18 turned to the Department of the Treasury and the 

19 total dollar value of such payments, for the week 

20 ending on the day prior to the day on which the re21 port is provided. 

22 (4) The total number of letters related to pay23 ments under section 6428C of such Code mailed to 


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25 

•HR 7143 IH

1 taxpayers during the week ending on the day prior 

2 to the day on which the report is provided. 

Æ 


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