Automatic Cash Assistance Act

To amend the Internal Revenue Code of 1986 to provide for automatic advance refunds of additional stimulus tax credits for specified individuals, and for other purposes. 1. Short title This Act may be cited as the Automatic Cash Assistance Act 2. Ensuring automatic advance refunds of additional stimulus tax credits for specified individuals (a) In general Notwithstanding any other law, with respect to any stimulus tax credit which is allowed to any specified individual who, at the time of any determination of any advance refund of such credit (as described in subsection (b)(1)(C)), has not filed a tax return for such individual’s first taxable year beginning in 2018 or 2019— (1) determine the amount of such advance refund with respect to such individual without regard to any limitation based on income and on the basis of information with respect to such individual which is provided by— (A) in the case of a specified social security beneficiary or a specified supplemental security income recipient, the Commissioner of Social Security, (B) in the case of a specified railroad retirement beneficiary, the Railroad Retirement Board, and (C) in the case of a specified veterans beneficiary, the Secretary of Veterans Affairs (in coordination with, and with the assistance of, the Commissioner of Social Security if appropriate), and (2) with respect to any amount of such advance refund which is determined based upon the number of dependents of the taxpayer, disburse any payment with respect to such amount under rules similar to the rules of paragraph (7) of section 6428(f) (b) Definitions and special rules (1) Stimulus tax credit For purposes of this section, the term stimulus tax credit (A) is enacted after March 27, 2020, and before December 31, 2020, (B) is allowed to any eligible individual (as defined in section 6428(d) of such Code), and (C) provides for an advanced refund of such credit in a manner similar to that provided under section 6428(f) of such Code. (2) Specified individual (A) In general For purposes of this section, the term specified individual (i) a specified social security beneficiary, (ii) a specified supplemental security income recipient, (iii) a specified railroad retirement beneficiary, or (iv) a specified veterans beneficiary. (B) Specified social security beneficiary For purposes of this section— (i) In general The term specified social security beneficiary 42 U.S.C. 401 (ii) Exception Such term shall not include any individual if such benefit is not payable for such month by reason of section 202(x) of the Social Security Act ( 42 U.S.C. 402(x) 42 U.S.C. 1320a–8a (C) Specified supplemental security income recipient For purposes of this section— (i) In general The term specified supplemental security income recipient 42 U.S.C. 1381 42 U.S.C. 1382(e)(1)(B) (I) payments made pursuant to section 1614(a)(3)(C) of such Act ( 42 U.S.C. 1382c(a)(3)(C) (II) payments made pursuant to section 1619(a) ( 42 U.S.C. 1382h 42 U.S.C. 1383 (III) State supplementary payments of the type referred to in section 1616(a) of such Act ( 42 U.S.C. 1382e(a) Public Law 93–66 Public Law 93–66 (ii) Exception Such term shall not include any individual if such monthly benefit is not payable for such month by reason of subsection (e)(1)(A) or (e)(4) of section 1611 ( 42 U.S.C. 1382 42 U.S.C. 1320a–8a (D) Specified railroad retirement beneficiary For purposes of this section, the term specified railroad retirement beneficiary (i) section 2(a)(1) of such Act ( 45 U.S.C. 231a(a)(1) (ii) section 2(c) of such Act ( 45 U.S.C. 231a(c) (iii) section 2(d)(1) of such Act ( 45 U.S.C. 231a(d)(1) (iv) section 7(b)(2) of such Act ( 45 U.S.C. 231f(b)(2) (E) Specified veterans beneficiary For purposes of this section— (i) In general The term specified veterans beneficiary (I) section 1110, 1117, 1121, 1131, 1141, or 1151 of title 38, United States Code, (II) section 1310, 1312, 1313, 1315, 1316, or 1318 of title 38, United States Code, (III) section 1513, 1521, 1533, 1536, 1537, 1541, 1542, or 1562 of title 38, United States Code, or (IV) section 1805, 1815, or 1821 of title 38, United States Code, to a veteran, surviving spouse, child, or parent as described in paragraph (2), (3), (4)(A)(ii), or (5) of section 101, title 38, United States Code. (ii) Exception Such term shall not include any individual if such compensation or pension payment is not payable, or was reduced, for such month by reason of section 1505, 5313, or 5313B of title 38, United States Code. (F) Subsequent determinations and redeterminations not taken into account For purposes of this section, any individual’s status as a specified social security beneficiary, a specified supplemental security income recipient, a specified railroad retirement beneficiary, or a specified veterans beneficiary shall be unaffected by any determination or redetermination of any entitlement to, or eligibility for, any benefit, payment, or compensation, if such determination or redetermination occurs after the last month that ends prior to the date of enactment of the stimulus tax credit. (G) Payment to representative payees and fiduciaries (i) In general If the benefit, payment, or compensation referred to in subparagraph (B)(i), (C)(i), (D), or (E)(i) with respect to any specified individual is paid to a representative payee or fiduciary, payment by the Secretary of any advance refund with respect to such specified individual shall be made to such individual’s representative payee or fiduciary and the entire payment shall be used only for the benefit of the individual who is entitled to the payment. (ii) Application of enforcement provisions (I) In the case of a payment described in clause (i) which is made with respect to a specified social security beneficiary or a specified supplemental security income recipient, section 1129(a)(3) of the Social Security Act ( 42 U.S.C. 1320a–8(a)(3) (II) In the case of a payment described in clause (i) which is made with respect to a specified railroad retirement beneficiary, section 13 of the Railroad Retirement Act ( 45 U.S.C. 231l (III) In the case of a payment described in clause (i) which is made with respect to a specified veterans beneficiary, sections 5502, 6106, and 6108 of title 38, United States Code, shall apply to such payment in the same manner as such sections apply to a payment under such title. 3. Allowing multiple payments for recovery rebates to specified individuals (a) In general Subsection (f) of section 6428 Public Law 116–136 (7) Multiple payments In the case of any specified individual (as defined in section 2(b)(2) of the Automatic Cash Assistance Act . (b) Effective date The amendments made by this section shall take effect as if included in section 2201 of the CARES Act.

Summary: Automatic Cash Assistance Act This bill allows recipients of Social Security, railroad retirement, and veterans disability benefits to automatically receive stimulus payments under the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act regardless of whether they filed income tax returns in 2018 or 2019. Recipients will also receive the $500 stimulus payment for each dependent child.