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(b) The Secretary of Transportation may provide 
such individual up to 1 year after graduation to pass such 
examination. 
(c) Nothing in this section shall be construed to allow 
the provision of a license under section 7101 of title 46, 
United States Code, to an individual who has not passed 
the required examination. 
SEC. 10906. Amounts made available under the head-
ings ‘‘Project-Based Rental Assistance,’’ ‘‘Housing for the 
Elderly’’ and ‘‘Housing for Persons With Disabilities’’ in 
title XII of division B of the CARES Act (Public Law 
116–136) and under such headings in this title of this Act 
may be used, notwithstanding any other provision of law, 
to provide additional funds to maintain operations for 
such housing, for providing supportive services, and for 
taking other necessary actions to prevent, prepare for, and 
respond to coronavirus, including to actions to self-isolate, 
quarantine, or to provide other coronavirus infection con-
trol services as recommended by the Centers for Disease 
Control and Prevention, including providing relocation 
services for residents of such housing to provide lodging 
at hotels, motels, or other locations: Provided, That the 
amounts repurposed pursuant to this section that were 
previously designated by the Congress as an emergency 
requirement pursuant to the Balanced Budget and Emer-
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gency Deficit Control Act of 1985 are designated by the 
Congress as an emergency requirement pursuant to sec-
tion 251(b)(2)(A)(i) of the Balanced Budget and Emer-
gency Deficit Control Act of 1985. 
TITLE X 
GENERAL PROVISIONS—THIS DIVISION 
SEC. 11001. Not later than 30 days after the date 
of enactment of this Act, the head of each executive agen-
cy that receives funding in any division of this Act, or that 
received funding in the Coronavirus Preparedness and Re-
sponse Supplemental Appropriations Act, 2020 (division 
A of Public Law 116–123), the Second Coronavirus Pre-
paredness and Response Supplemental Appropriations 
Act, 2020 (division A of Public Law 116–127), the 
CARES Act (Public Law 116–136), or the Paycheck Pro-
tection Program and Health Care Enhancement Act (Pub-
lic Law 116–139) shall provide a report detailing the an-
ticipated uses of all such funding to the Committees on 
Appropriations of the House of Representatives and the 
Senate: Provided, That each report shall include estimated 
personnel and administrative costs, as well as the total 
amount of funding apportioned, allotted, obligated, and 
expended, to date: Provided further, That each such report 
shall be updated and submitted to such Committees every 
60 days until all funds are expended or expire: Provided 
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further, That reports submitted pursuant to this section 
shall satisfy the requirements of section 1701 of division 
A of Public Law 116–127. 
SEC. 11002. Each amount appropriated or made 
available by this Act is in addition to amounts otherwise 
appropriated for the fiscal year involved. 
SEC. 11003. No part of any appropriation contained 
in this Act shall remain available for obligation beyond 
the current fiscal year unless expressly so provided herein. 
SEC. 11004. Unless otherwise provided for by this 
Act, the additional amounts appropriated by this Act to 
appropriations accounts shall be available under the au-
thorities and conditions applicable to such appropriations 
accounts for fiscal year 2020. 
SEC. 11005. Each amount designated in this Act by 
the Congress as being for an emergency requirement pur-
suant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985 shall be avail-
able (or rescinded or transferred, if applicable) only if the 
President subsequently so designates all such amounts 
and transmits such designations to the Congress. 
SEC. 11006. Any amount appropriated by this Act, 
designated by the Congress as an emergency requirement 
pursuant to section 251(b)(2)(A)(i) of the Balanced Budg-
et and Emergency Deficit Control Act of 1985 and subse-
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quently so designated by the President, and transferred 
pursuant to transfer authorities provided by this Act shall 
retain such designation. 
SEC. 11007. (a) Any contract or agreement entered 
into by an agency with a State or local government or any 
other non-Federal entity for the purposes of providing cov-
ered assistance, including any information and documents 
related to the performance of and compliance with such 
contract or agreement, shall be— 
(1) deemed an agency record for purposes of 
section 552(f)(2) of title 5, United States Code; and 
(2) subject to section 552 of title 5, United 
States Code (commonly known as the ‘‘Freedom of 
Information Act’’). 
(b) In this section— 
(1) the term ‘‘agency’’ has the meaning given 
the term in section 551 of title 5, United States 
Code; and 
(2) the term ‘‘covered assistance’’— 
(A) means any assistance provided by an 
agency in accordance with an Act or amend-
ments made by an Act to provide aid, assist-
ance, or funding related to the outbreak of 
COVID–19 that is enacted before, on, or after 
the date of enactment of this Act; and 
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(B) includes any such assistance made 
available by an agency under— 
(i) this Act; 
(ii) the Paycheck Protection Program 
and Health Care Enhancement Act (Public 
Law 116–139), or an amendment made by 
that Act; 
(iii) the CARES Act (Public Law 
116–136), or an amendment made by that 
Act; 
(iv) the Families First Coronavirus 
Response Act (Public Law 116–127), or an 
amendment made by that Act; or 
(v) the Coronavirus Preparedness and 
Response 
Supplemental 
Appropriations 
Act, 2020 (Public Law 116–123), or an 
amendment made by that Act. 
SEC. 11008. (a) Notwithstanding any other provision 
of law and in a manner consistent with other provisions 
in any division of this Act, all laborers and mechanics em-
ployed by contractors and subcontractors on projects fund-
ed directly by or assisted in whole or in part by and 
through the Federal Government pursuant to any division 
of this Act shall be paid wages at rates not less than those 
prevailing on projects of a character similar in the locality 
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as determined by the Secretary of Labor in accordance 
with subchapter IV of chapter 31 of title 40, United States 
Code. With respect to the labor standards specified in this 
section, the Secretary of Labor shall have the authority 
and functions set forth in Reorganization Plan Numbered 
14 of 1950 (64 Stat. 1267; 5 U.S.C. App.) and section 
3145 of title 40, United States Code. 
(b) The amounts provided by this section are des-
ignated by the Congress as being for an emergency re-
quirement pursuant to section 251(b)(2)(A)(i) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985. 
BUDGETARY EFFECTS 
SEC. 11009. (a) STATUTORY PAYGO EMERGENCY 
DESIGNATION.—The amounts provided under division B 
and each succeeding division are designated as an emer-
gency requirement pursuant to section 4(g) of the Statu-
tory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)), and 
the budgetary effects shall not be entered on either 
PAYGO scorecard maintained pursuant to section 4(d) of 
such Act. 
(b) SENATE PAYGO EMERGENCY DESIGNATION.— 
In the Senate, division B and each succeeding division are 
designated as an emergency requirement pursuant to sec-
tion 4112(a) of H. Con. Res. 71 (115th Congress), the 
concurrent resolution on the budget for fiscal year 2018, 
and the budgetary effects shall not be entered on any 
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PAYGO scorecard maintained for purposes of section 
4106 of such concurrent resolution. 
(c) CLASSIFICATION
OF BUDGETARY EFFECTS.— 
Notwithstanding Rule 3 of the Budget Scorekeeping 
Guidelines set forth in the joint explanatory statement of 
the committee of conference accompanying Conference Re-
port 105–217 and section 250(c)(8) of the Balanced 
Budget and Emergency Deficit Control Act of 1985, the 
budgetary effects of division B and each succeeding divi-
sion shall not be estimated— 
(1) shall not be estimated for purposes of sec-
tion 251 of such Act; and 
(2) for purposes of paragraph (4)(C) of section 
3 of the Statutory Pay As-You-Go Act of 2010 as 
being included in an appropriation Act. 
(d) ENSURING NO WITHIN-SESSION SEQUESTRA-
TION.—Solely for the purpose of calculating a breach with-
in a category for fiscal year 2020 pursuant to section 
251(a)(6) or section 254(g) of the Balanced Budget and 
Emergency Deficit Control Act of 1985, and notwith-
standing any other provision of this division, the budg-
etary effects from this division shall be counted as 
amounts designated as being for an emergency require-
ment pursuant to section 251(b)(2)(A) of such Act. 
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This division may be cited as the ‘‘Coronavirus Re-
covery Supplemental Appropriations Act, 2020’’. 
DIVISION B—REVENUE 
PROVISIONS 
SEC. 20001. SHORT TITLE. 
This division may be cited as the ‘‘Worker Health 
Coverage Protection Act’’. 
TITLE I—ECONOMIC STIMULUS 
Subtitle A—2020 Recovery Rebate 
Improvements 
SEC. 20101. DEPENDENTS TAKEN INTO ACCOUNT IN DETER-
MINING CREDIT AND REBATES. 
(a) IN GENERAL.—Section 6428(a)(2) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘qualifying 
children (within the meaning of section 24(c))’’ and insert-
ing ‘‘dependents (as defined in section 152)’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6428(g) of such Code is amended 
by striking ‘‘qualifying child’’ each place it appears 
and inserting ‘‘dependent’’. 
(2) Section 6428(g)(2)(B) of such Code is 
amended by striking ‘‘such child’’ and inserting 
‘‘such dependent’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 2201 
of the CARES Act. 
SEC. 20102. INDIVIDUALS PROVIDING TAXPAYER IDENTI-
FICATION NUMBERS TAKEN INTO ACCOUNT 
IN DETERMINING CREDIT AND REBATES. 
(a) IN GENERAL.—Section 6428(g) of the Internal 
Revenue Code of 1986, as amended by section 20101 of 
this Act, is amended to read as follows: 
‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 
‘‘(1) IN GENERAL.—The $1,200 amount in sub-
section (a)(1) shall be treated as being zero unless 
the taxpayer includes the TIN of the taxpayer on 
the return of tax for the taxable year. 
‘‘(2) JOINT RETURNS.—In the case of a joint 
return, the $2,400 amount in subsection (a)(1) shall 
be treated as being— 
‘‘(A) zero if the TIN of neither spouse is 
included on the return of tax for the taxable 
year, and 
‘‘(B) $1,200 if the TIN of only one spouse 
is so included. 
‘‘(3) DEPENDENTS.—A dependent shall not be 
taken into account under subsection (a)(2) unless 
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the TIN of such dependent is included on the return 
of tax for the taxable year. 
‘‘(4) COORDINATION WITH CERTAIN ADVANCE 
PAYMENTS.—In the case of any payment made pur-
suant to subsection (f)(5)(B), a TIN shall be treated 
for purposes of this subsection as included on the 
taxpayer’s return of tax if such TIN is provided pur-
suant to such subsection. 
‘‘(5) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Any omission of a correct TIN required 
under this subsection shall be treated as a mathe-
matical or clerical error for purposes of applying sec-
tion 6213(g)(2) to such omission.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in section 2201 
of the CARES Act. 
SEC. 20103. 2020 RECOVERY REBATES NOT SUBJECT TO RE-
DUCTION OR OFFSET WITH RESPECT TO 
PAST-DUE SUPPORT. 
(a) IN GENERAL.—Section 2201(d)(2) of the CARES 
Act is amended by inserting ‘‘(c),’’ before ‘‘(d)’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to credits and refunds allowed or 
made after the date of the enactment of this Act. 
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SEC. 20104. PROTECTION OF 2020 RECOVERY REBATES. 
(a) IN GENERAL.—Subsection (d) of section 2201 of 
the CARES Act, as amended by the preceding provisions 
of this Act, is amended— 
(1) by redesignating paragraphs (1), (2), and 
(3) as subparagraphs (A), (B), and (C), and by mov-
ing such subparagraphs 2 ems to the right, 
(2) by striking ‘‘REDUCTION OR OFFSET.—Any 
credit’’ and inserting ‘‘REDUCTION, OFFSET, GAR-
NISHMENT, ETC.— 
‘‘(1) IN GENERAL.—Any credit’’, and 
(3) by adding at the end the following new 
paragraphs: 
‘‘(2) ASSIGNMENT OF BENEFITS.— 
‘‘(A) IN
GENERAL.—Any applicable pay-
ment shall not be subject to transfer, assign-
ment, execution, levy, attachment, garnishment, 
or other legal process, or the operation of any 
bankruptcy or insolvency law, to the same ex-
tent as payments described in section 207 of 
the Social Security Act (42 U.S.C. 407) without 
regard to subsection (b) thereof. 
‘‘(B) ENCODING OF PAYMENTS.—As soon 
as practicable after the date of the enactment 
of this paragraph, the Secretary of the Treas-
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ury shall encode applicable payments that are 
paid electronically to any account— 
‘‘(i) with a unique identifier that is 
reasonably sufficient to allow a financial 
institution to identify the payment as a 
payment protected under subparagraph 
(A), and 
‘‘(ii) pursuant to the same specifica-
tions as required for a benefit payment to 
which part 212 of title 31, Code of Federal 
regulations applies. 
‘‘(C) GARNISHMENT.— 
‘‘(i) ENCODED PAYMENTS.—Upon re-
ceipt of a garnishment order that applies 
to an account that has received an applica-
ble payment that is encoded as provided in 
subparagraph (B), a financial institution 
shall follow the requirements and proce-
dures set forth in part 212 of title 31, 
Code of Federal Regulations. This para-
graph shall not alter the status of pay-
ments as tax refunds or other nonbenefit 
payments for purpose of any reclamation 
rights of the Department of Treasury or 
the Internal Revenue Service as per part 
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210 of title 31 of the Code of Federal Reg-
ulations. 
‘‘(ii) OTHER PAYMENTS.—If a finan-
cial institution receives a garnishment 
order (other than an order that has been 
served by the United States) that applies 
to an account into which an applicable 
payment that has not been encoded as pro-
vided in subparagraph (B) has been depos-
ited on any date in the prior 60 days (in-
cluding any date before the date of the en-
actment of this paragraph), the financial 
institution, upon the request of the account 
holder or for purposes of complying in 
good faith with a State order, State law, 
court order, or interpretation by a State 
Attorney General relating to garnishment 
order, may, but is not required to, treat 
the amount of the payment as exempt 
under law from garnishment without re-
quiring the account holder to assert any 
right of garnishment exemption or requir-
ing the consent of the judgment creditor. 
‘‘(iii) LIABILITY.—A financial institu-
tion that complies in good faith with clause 
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(i) or that acts in good faith in reliance on 
clause (ii) shall not be liable under any 
Federal or State law, regulation, or court 
or other order to a creditor that initiates 
an order for any protected amounts, to an 
account holder for any frozen amounts or 
garnishment order applied. 
‘‘(D) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) ACCOUNT
HOLDER.—The term 
‘account holder’ means a natural person 
against whom a garnishment order is 
issued and whose name appears in a finan-
cial institution’s records. 
‘‘(ii) 
APPLICABLE
PAYMENT.—The 
term ‘applicable payment’ means any pay-
ment of credit or refund by reason of sec-
tion 6428 of such Code (as so added) or by 
reason of subsection (c) of this section. 
‘‘(iii) GARNISHMENT.—The term ‘gar-
nishment’ means execution, levy, attach-
ment, garnishment, or other legal process. 
‘‘(iv) 
GARNISHMENT
ORDER.—The 
term ‘garnishment order’ means a writ, 
order, notice, summons, judgment, levy, or 
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similar written instruction issued by a 
court, a State or State agency, a munici-
pality or municipal corporation, or a State 
child support enforcement agency, includ-
ing a lien arising by operation of law for 
overdue child support or an order to freeze 
the assets in an account, to effect a gar-
nishment against a debtor.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 20105. PAYMENTS TO REPRESENTATIVE PAYEES AND 
FIDUCIARIES. 
(a) IN GENERAL.—Section 6428(f) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graph (6) as paragraph (7) and by inserting after para-
graph (5) the following new paragraph: 
‘‘(6) PAYMENT
TO
REPRESENTATIVE
PAYEES 
AND FIDUCIARIES.— 
‘‘(A) IN GENERAL.—In the case of any in-
dividual for which payment information is pro-
vided to the Secretary by the Commissioner of 
Social Security, the Railroad Retirement Board, 
or the Secretary of Veterans Affairs, the pay-
ment by the Secretary under paragraph (3) 
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with respect to such individual may be made to 
such individual’s representative payee or fidu-
ciary and the entire payment shall be— 
‘‘(i) provided to the individual who is 
entitled to the payment, or 
‘‘(ii) used only for the benefit of the 
individual who is entitled to the payment. 
‘‘(B) 
APPLICATION
OF
ENFORCEMENT 
PROVISIONS.— 
‘‘(i) In the case of a payment de-
scribed in subparagraph (A) which is made 
with respect to a social security beneficiary 
or a supplemental security income recipi-
ent, section 1129(a)(3) of the Social Secu-
rity Act (42 U.S.C. 1320a–8(a)(3)) shall 
apply to such payment in the same manner 
as such section applies to a payment under 
title II or XVI of such Act. 
‘‘(ii) In the case of a payment de-
scribed in subparagraph (A) which is made 
with respect to a railroad retirement bene-
ficiary, section 13 of the Railroad Retire-
ment Act (45 U.S.C. 231l) shall apply to 
such payment in the same manner as such 
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section applies to a payment under such 
Act. 
‘‘(iii) In the case of a payment de-
scribed in subparagraph (A) which is made 
with respect to a veterans beneficiary, sec-
tions 5502, 6106, and 6108 of title 38, 
United States Code, shall apply to such 
payment in the same manner as such sec-
tions apply to a payment under such 
title.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 2201 
of the CARES Act. 
SEC. 20106. APPLICATION TO TAXPAYERS WITH RESPECT 
TO WHOM ADVANCE PAYMENT HAS ALREADY 
BEEN MADE. 
In the case of any taxpayer with respect to whom re-
fund or credit was made or allowed before the date of the 
enactment of this Act under subsection (f) of section 6428 
of the Internal Revenue Code of 1986 (as added by the 
CARES Act), such subsection shall be applied separately 
with respect to the excess (if any) of— 
(1) the advance refund amount determined 
under section 6428(f)(2) of such Code after the ap-
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plication of the amendments made by this subtitle, 
over 
(2) the amount of such refund or credit so 
made or allowed. 
Subtitle B—Additional Recovery 
Rebates to Individuals 
SEC. 20111. ADDITIONAL RECOVERY REBATES TO INDIVID-
UALS. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 is amended by inserting 
after section 6428 the following new section: 
‘‘SEC. 6428A. ADDITIONAL RECOVERY REBATES TO INDIVID-
UALS. 
‘‘(a) IN GENERAL.—In the case of an eligible indi-
vidual, there shall be allowed as a credit against the tax 
imposed by subtitle A for the first taxable year beginning 
in 2020 an amount equal to the additional rebate amount 
determined for such taxable year. 
‘‘(b) ADDITIONAL REBATE AMOUNT.—For purposes 
of this section, the term ‘additional rebate amount’ means, 
with respect to any taxpayer for any taxable year, the sum 
of— 
‘‘(1) $1,200 ($2,400 in the case of a joint re-
turn), plus 
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‘‘(2) $1,200 multiplied by the number of de-
pendents of the taxpayer for such taxable year (not 
in excess of 3 such dependents). 
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual with respect to whom a de-
duction under section 151 is allowable to another 
taxpayer for a taxable year beginning in the cal-
endar year in which the individual’s taxable year be-
gins, and 
‘‘(3) an estate or trust. 
‘‘(d) LIMITATION BASED ON MODIFIED ADJUSTED 
GROSS INCOME.—The amount of the credit allowed by 
subsection (a) (determined without regard to this sub-
section and subsection (f)) shall be reduced (but not below 
zero) by 5 percent of so much of the taxpayer’s modified 
adjusted gross income as exceeds— 
‘‘(1) $150,000 in the case of a joint return or 
a surviving spouse (as defined in section 2(a)), 
‘‘(2) $112,500 in the case of a head of house-
hold (as defined in section 2(b)), and 
‘‘(3) $75,000 in any other case. 
‘‘(e) DEFINITIONS AND SPECIAL RULES.— 
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‘‘(1) MODIFIED
ADJUSTED
GROSS
INCOME.— 
For purposes of this subsection (other than this 
paragraph), the term ‘modified adjusted gross in-
come’ means adjusted gross income determined with-
out regard to sections 911, 931, and 933. 
‘‘(2) DEPENDENT DEFINED.—For purposes of 
this section, the term ‘dependent’ has the meaning 
given such term by section 152. 
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 
credit allowed by subsection (a) shall be treated as 
allowed by subpart C of part IV of subchapter A of 
chapter 1. 
‘‘(4) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.— 
‘‘(A) IN GENERAL.—The $1,200 amount in 
subsection (b)(1) shall be treated as being zero 
unless the taxpayer includes the TIN of the 
taxpayer on the return of tax for the taxable 
year. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the $2,400 amount in subsection 
(b)(1) shall be treated as being— 
‘‘(i) zero if the TIN of neither spouse 
is included on the return of tax for the 
taxable year, and 
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‘‘(ii) $1,200 if the TIN of only one 
spouse is so included. 
‘‘(C) DEPENDENTS.—A dependent shall 
not be taken into account under subsection 
(b)(2) unless the TIN of such dependent is in-
cluded on the return of tax for the taxable year. 
‘‘(D) COORDINATION
WITH
CERTAIN
AD-
VANCE PAYMENTS.—In the case of any payment 
made pursuant to subsection (g)(5)(A)(ii), a 
TIN shall be treated for purposes of this para-
graph as included on the taxpayer’s return of 
tax if such TIN is provided pursuant to such 
subsection. 
‘‘(f) COORDINATION WITH ADVANCE REFUNDS OF 
CREDIT.— 
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.— 
The amount of the credit which would (but for this 
paragraph) be allowable under subsection (a) shall 
be reduced (but not below zero) by the aggregate re-
funds and credits made or allowed to the taxpayer 
(or any dependent of the taxpayer) under subsection 
(g). Any failure to so reduce the credit shall be 
treated as arising out of a mathematical or clerical 
error and assessed according to section 6213(b)(1). 
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‘‘(2) JOINT RETURNS.—In the case of a refund 
or credit made or allowed under subsection (g) with 
respect to a joint return, half of such refund or cred-
it shall be treated as having been made or allowed 
to each individual filing such return. 
‘‘(g) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—Subject to paragraph (5), 
each individual who was an eligible individual for 
such individual’s first taxable year beginning in 
2019 shall be treated as having made a payment 
against the tax imposed by chapter 1 for such tax-
able year in an amount equal to the advance refund 
amount for such taxable year. 
‘‘(2) ADVANCE
REFUND
AMOUNT.—For pur-
poses of paragraph (1), the advance refund amount 
is the amount that would have been allowed as a 
credit under this section for such taxable year if this 
section (other than subsection (f) and this sub-
section) had applied to such taxable year. 
‘‘(3) TIMING AND MANNER OF PAYMENTS.— 
‘‘(A) TIMING.—The Secretary shall, sub-
ject to the provisions of this title, refund or 
credit any overpayment attributable to this sec-
tion as rapidly as possible. No refund or credit 
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shall be made or allowed under this subsection 
after December 31, 2020. 
‘‘(B) DELIVERY OF PAYMENTS.—Notwith-
standing any other provision of law, the Sec-
retary may certify and disburse refunds payable 
under this subsection electronically to any ac-
count to which the payee authorized, on or after 
January 1, 2018, the delivery of a refund of 
taxes under this title or of a Federal payment 
(as defined in section 3332 of title 31, United 
States Code). 
‘‘(C) WAIVER OF CERTAIN RULES.—Not-
withstanding section 3325 of title 31, United 
States Code, or any other provision of law, with 
respect to any payment of a refund under this 
subsection, a disbursing official in the executive 
branch of the United States Government may 
modify payment information received from an 
officer 
or 
employee 
described 
in 
section 
3325(a)(1)(B) of such title for the purpose of 
facilitating the accurate and efficient delivery of 
such payment. Except in cases of fraud or reck-
less neglect, no liability under sections 3325, 
3527, 3528, or 3529 of title 31, United States 
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Code, shall be imposed with respect to pay-
ments made under this subparagraph. 
‘‘(4) NO INTEREST.—No interest shall be al-
lowed on any overpayment attributable to this sec-
tion. 
‘‘(5) APPLICATION
TO
INDIVIDUALS
WHO
DO 
NOT FILE A RETURN OF TAX FOR 2019.— 
‘‘(A) IN GENERAL.—In the case of an indi-
vidual who, at the time of any determination 
made pursuant to paragraph (3), has not filed 
a tax return for the year described in para-
graph (1), the Secretary shall— 
‘‘(i) apply paragraph (1) by sub-
stituting ‘2018’ for ‘2019’, and 
‘‘(ii) in the case of a specified indi-
vidual who has not filed a tax return for 
such individual’s first taxable year begin-
ning in 2018, determine the advance re-
fund amount with respect to such indi-
vidual without regard to subsections (d) 
and on the basis of information with re-
spect to such individual which is provided 
by— 
‘‘(I) in the case of a specified so-
cial security beneficiary or a specified 
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supplemental security income recipi-
ent, the Commissioner of Social Secu-
rity, 
‘‘(II) in the case of a specified 
railroad retirement beneficiary, the 
Railroad Retirement Board, and 
‘‘(III) 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 ap-
propriate). 
‘‘(B) SPECIFIED
INDIVIDUAL.—For pur-
poses of this paragraph, the term ‘specified in-
dividual’ means any individual who is— 
‘‘(i) a specified social security bene-
ficiary, 
‘‘(ii) a specified supplemental security 
income recipient, 
‘‘(iii) a specified railroad retirement 
beneficiary, or 
‘‘(iv) a specified veterans beneficiary. 
‘‘(C) SPECIFIED SOCIAL SECURITY BENE-
FICIARY.—For purposes of this paragraph— 
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‘‘(i) IN GENERAL.—The term ‘speci-
fied social security beneficiary’ means any 
individual who, for the last month that 
ends prior to the date of enactment of this 
section, is entitled to any monthly insur-
ance benefit payable under title II of the 
Social Security Act (42 U.S.C. 401 et 
seq.), including payments made pursuant 
to sections 202(d), 223(g), and 223(i)(7) 
of such Act. 
‘‘(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)) or section 1129A of 
such Act (42 U.S.C. 1320a–8a). 
‘‘(D) SPECIFIED
SUPPLEMENTAL
SECU-
RITY INCOME RECIPIENT.—For purposes of this 
paragraph— 
‘‘(i) IN GENERAL.—The term ‘speci-
fied supplemental security income recipi-
ent’ means any individual who, for the last 
month that ends prior to the date of enact-
ment of this section, is eligible for a 
monthly benefit payable under title XVI of 
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the Social Security Act (42 U.S.C. 1381 et 
seq.) (other than a benefit to an individual 
described in section 1611(e)(1)(B) of such 
Act (42 U.S.C. 1382(e)(1)(B)), includ-
ing— 
‘‘(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) or 
subsections (a)(4), (a)(7), or (p)(7) of 
section 1631 (42 U.S.C. 1383) of 
such Act, and 
‘‘(III) State supplementary pay-
ments of the type referred to in sec-
tion 1616(a) of such Act (42 U.S.C. 
1382e(a)) (or payments of the type 
described in section 212(a) of Public 
Law 93–66) which are paid by the 
Commissioner under an agreement re-
ferred to in such section 1616(a) (or 
section 212(a) of Public Law 93–66). 
‘‘(ii) EXCEPTION.—Such term shall 
not include any individual if such monthly 
benefit is not payable for such month by 
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reason of subsection (e)(1)(A) or (e)(4) of 
section 1611 (42 U.S.C. 1382) or section 
1129A of such Act (42 U.S.C. 1320a–8a). 
‘‘(E) SPECIFIED
RAILROAD
RETIREMENT 
BENEFICIARY.—For purposes of this para-
graph, the term ‘specified railroad retirement 
beneficiary’ means any individual who, for the 
last month that ends prior to the date of enact-
ment of this section, is entitled to a monthly 
annuity or pension payment payable (without 
regard to section 5(a)(ii) of the Railroad Retire-
ment Act of 1974 (45 U.S.C. 231d(a)(ii))) 
under— 
‘‘(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)), or 
‘‘(iv) section 7(b)(2) of such Act (45 
U.S.C. 231f(b)(2)) with respect to any of 
the benefit payments described in subpara-
graph (C)(i). 
‘‘(F) 
SPECIFIED
VETERANS
BENE-
FICIARY.—For purposes of this paragraph— 
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‘‘(i) IN GENERAL.—The term ‘speci-
fied veterans beneficiary’ means any indi-
vidual who, for the last month that ends 
prior to the date of enactment of this sec-
tion, is entitled to a compensation or pen-
sion payment payable under— 
‘‘(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 com-
pensation or pension payment is not pay-
able, or was reduced, for such month by 
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reason of section 1505, 5313, or 5313B of 
title 38, United States Code. 
‘‘(G) SUBSEQUENT DETERMINATIONS AND 
REDETERMINATIONS
NOT
TAKEN
INTO
AC-
COUNT.—For purposes of this section, any indi-
vidual’s status as a specified social security ben-
eficiary, a specified supplemental security in-
come recipient, a specified railroad retirement 
beneficiary, or a specified veterans beneficiary 
shall be unaffected by any determination or re-
determination of any entitlement to, or eligi-
bility for, any benefit, payment, or compensa-
tion, if such determination or redetermination 
occurs after the last month that ends prior to 
the date of enactment of this section. 
‘‘(H) PAYMENT TO REPRESENTATIVE PAY-
EES AND FIDUCIARIES.— 
‘‘(i) IN
GENERAL.—If the benefit, 
payment, or compensation referred to in 
subparagraph (C)(i), (D)(i), (E), or (F)(i) 
with respect to any specified individual is 
paid to a representative payee or fiduciary, 
payment by the Secretary under paragraph 
(3) with respect to such specified indi-
vidual shall be made to such individual’s 
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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 de-
scribed in clause (i) which is made 
with respect to a specified social secu-
rity beneficiary or a specified supple-
mental security income recipient, sec-
tion 1129(a)(3) of the Social Security 
Act (42 U.S.C. 1320a–8(a)(3)) shall 
apply to such payment in the same 
manner as such section applies to a 
payment under title II or XVI of such 
Act. 
‘‘(II) In the case of a payment 
described in clause (i) which is made 
with respect to a specified railroad re-
tirement beneficiary, section 13 of the 
Railroad Retirement Act (45 U.S.C. 
231l) shall apply to such payment in 
the same manner as such section ap-
plies to a payment under such Act. 
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‘‘(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. 
‘‘(6) NOTICE TO TAXPAYER.—Not later than 15 
days after the date on which the Secretary distrib-
uted any payment to an eligible taxpayer pursuant 
to this subsection, notice shall be sent by mail to 
such taxpayer’s last known address. Such notice 
shall indicate the method by which such payment 
was made, the amount of such payment, and a 
phone number for the appropriate point of contact 
at the Internal Revenue Service to report any error 
with respect to such payment. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary 
or appropriate to carry out the purposes of this section, 
including— 
‘‘(1) regulations or other guidance providing 
taxpayers the opportunity to provide the Secretary 
information sufficient to allow the Secretary to make 
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payments to such taxpayers under subsection (g) 
(including the determination of the amount of such 
payment) if such information is not otherwise avail-
able to the Secretary, and 
‘‘(2) regulations or other guidance providing for 
the proper treatment of joint returns and taxpayers 
with dependents to ensure that an individual is not 
taken into account more than once in determining 
the amount of any credit under subsection (a) and 
any credit or refund under subsection (g). 
‘‘(i) OUTREACH.—The Secretary shall carry out a ro-
bust and comprehensive outreach program to ensure that 
all taxpayers described in subsection (h)(1) learn of their 
eligibility for the advance refunds and credits under sub-
section (g); are advised of the opportunity to receive such 
advance refunds and credits as provided under subsection 
(h)(1); and are provided assistance in applying for such 
advance refunds and credits. In conducting such outreach 
program, the Secretary shall coordinate with other govern-
ment, State, and local agencies; federal partners; and com-
munity-based nonprofit organizations that regularly inter-
face with such taxpayers.’’. 
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
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ury shall pay to each possession of the United States 
which has a mirror code tax system amounts equal 
to the loss (if any) to that possession by reason of 
the amendments made by this section. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the gov-
ernment of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury shall pay to each posses-
sion of the United States which does not have a mir-
ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
gate benefits (if any) that would have been provided 
to residents of such possession by reason of the 
amendments made by this section if a mirror code 
tax system had been in effect in such possession. 
The preceding sentence shall not apply unless the re-
spective possession has a plan, which has been ap-
proved by the Secretary of the Treasury, under 
which such possession will promptly distribute such 
payments to its residents. 
(3) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes under section 6428A of the Internal Revenue 
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Code of 1986 (as added by this section), nor shall 
any credit or refund be made or allowed under sub-
section (g) of such section, to any person— 
(A) to whom a credit is allowed against 
taxes imposed by the possession by reason of 
the amendments made by this section, or 
(B) who is eligible for a payment under a 
plan described in paragraph (2). 
(4) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion if the income tax liability of the residents of 
such possession under such system is determined by 
reference to the income tax laws of the United 
States as if such possession were the United States. 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
is amended by striking ‘‘and 6428’’ and inserting 
‘‘6428, and 6428A’’. 
(2) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Section 6213(g)(2) of such Code is 
amended— 
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(A) by inserting ‘‘or section 6428A (relat-
ing to additional recovery rebates to individ-
uals)’’ before the comma at the end of subpara-
graph (H), and 
(B) by striking ‘‘or 6428’’ in subparagraph 
(L) and inserting ‘‘6428, or 6428A’’. 
(3) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any credit or refund allowed or made to any 
individual by reason of section 6428A of the Internal 
Revenue Code of 1986 (as added by this section) or 
by reason of subsection (b) of this section shall not 
be— 
(A) subject to reduction or offset pursuant 
to section 3716 or 3720A of title 31, United 
States Code, 
(B) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
of the Internal Revenue Code of 1986, or 
(C) reduced or offset by other assessed 
Federal taxes that would otherwise be subject 
to levy or collection. 
(4) ASSIGNMENT OF BENEFITS.— 
(A) IN
GENERAL.—Any applicable pay-
ment shall not be subject to transfer, assign-
ment, execution, levy, attachment, garnishment, 
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or other legal process, or the operation of any 
bankruptcy or insolvency law, to the same ex-
tent as payments described in section 207 of 
the Social Security Act (42 U.S.C. 407) without 
regard to subsection (b) thereof. 
(B) ENCODING OF PAYMENTS.—As soon as 
practicable after the date of the enactment of 
the paragraph, the Secretary of the Treasury 
shall encode applicable payments that are paid 
electronically to any account— 
(i) with a unique identifier that is rea-
sonably sufficient to allow a financial insti-
tution to identify the payment as a pay-
ment protected under subparagraph (A), 
and 
(ii) pursuant to the same specifica-
tions as required for a benefit payment to 
which part 212 of title 31, Code of Federal 
regulations applies. 
(C) GARNISHMENT.— 
(i) ENCODED
PAYMENTS.—Upon re-
ceipt of a garnishment order that applies 
to an account that has received an applica-
ble payment that is encoded as provided in 
subparagraph (B), a financial institution 
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shall follow the requirements and proce-
dures set forth in part 212 of title 31, 
Code of Federal Regulations. This para-
graph shall not alter the status of pay-
ments as tax refunds or other nonbenefit 
payments for purpose of any reclamation 
rights of the Department of Treasury or 
the Internal Revenue Serves as per part 
210 of title 31 of the Code of Federal Reg-
ulations. 
(ii) OTHER PAYMENTS.—If a financial 
institution receives a garnishment order 
(other than an order that has been served 
by the United States) that applies to an 
account into which an applicable payment 
that has not been encoded as provided in 
subparagraph (B) has been deposited on 
any date in the prior 60 days (including 
any date before the date of the enactment 
of this paragraph), the financial institu-
tion, upon the request of the account hold-
er or for purposes of complying in good 
faith with a State order, State law, court 
order, or interpretation by a State Attor-
ney General relating to garnishment order, 
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may, but is not required to, treat the 
amount of the payment as exempt under 
law from garnishment without requiring 
the account holder to assert any right of 
garnishment exemption or requiring the 
consent of the judgment creditor. 
(iii) LIABILITY.—A financial institu-
tion that complies in good faith with clause 
(i) or that acts in good faith in reliance on 
clause (ii) shall not be liable under any 
Federal or State law, regulation, or court 
or other order to a creditor that initiates 
an order for any protected amounts, to an 
account holder for any frozen amounts or 
garnishment order applied. 
(D) DEFINITIONS.—For purposes of this 
paragraph— 
(i) ACCOUNT
HOLDER.—The term 
‘‘account holder’’ means a natural person 
against whom a garnishment order is 
issued and whose name appears in a finan-
cial institution’s records. 
(ii) 
APPLICABLE
PAYMENT.—The 
term ‘‘applicable payment’’ means any pay-
ment of credit or refund by reason of sec-
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tion 6428 of such Code (as so added) or by 
reason of subsection (c) of this section. 
(iii) GARNISHMENT.—The term ‘‘gar-
nishment’’ means execution, levy, attach-
ment, garnishment, or other legal process. 
(iv) 
GARNISHMENT
ORDER.—The 
term ‘‘garnishment order’’ means a writ, 
order, notice, summons, judgment, levy, or 
similar written instruction issued by a 
court, a State or State agency, a munici-
pality or municipal corporation, or a State 
child support enforcement agency, includ-
ing a lien arising by operation of law for 
overdue child support or an order to freeze 
the assets in an account, to effect a gar-
nishment against a debtor. 
(5) TREATMENT OF CREDIT AND ADVANCE PAY-
MENTS.—For purposes of section 1324 of title 31, 
United States Code, any credit under section 
6428A(a) of the Internal Revenue Code of 1986, any 
credit or refund under section 6428A(g) of such 
Code, and any payment under subsection (b) of this 
section, shall be treated in the same manner as a re-
fund due from a credit provision referred to in sub-
section (b)(2) of such section 1324. 
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(6) AGENCY INFORMATION SHARING AND AS-
SISTANCE.—The Commissioner of Social Security, 
the Railroad Retirement Board, and the Secretary of 
Veterans Affairs shall each provide the Secretary of 
the Treasury (or the Secretary’s delegate) such in-
formation and assistance as the Secretary of the 
Treasury (or the Secretary’s delegate) may require 
for purposes of making payments under section 
6428A(g) of the Internal Revenue Code of 1986 to 
individuals described in paragraph (5)(A)(ii) thereof. 
(7) CLERICAL AMENDMENT.—The table of sec-
tions for subchapter B of chapter 65 of the Internal 
Revenue Code of 1986 is amended by inserting after 
the item relating to section 6428 the following new 
item: 
‘‘Sec. 6428A. Additional recovery rebates to individuals.’’. 
(d) APPROPRIATIONS
TO CARRY OUT THIS SEC-
TION.— 
(1) IN GENERAL.—Immediately upon the enact-
ment of this Act, the following sums are appro-
priated, out of any money in the Treasury not other-
wise appropriated, for the fiscal year ending Sep-
tember 30, 2020— 
(A) SOCIAL SECURITY ADMINISTRATION.— 
For an additional amount for ‘‘Social Security 
Administration—Limitation on Administrative 
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Expenses’’, $40,500,000, to remain available 
until September 30, 2021: Provided, that 
$2,500,000, to remain available until Sep-
tember 30, 2024, shall be transferred to ‘‘Social 
Security Administration—Office of Inspector 
General’’ for necessary expenses in carrying out 
the provisions of the Inspector General Act of 
1978. 
(B) RAILROAD RETIREMENT BOARD.—For 
an additional amount for ‘‘Railroad Retirement 
Board—Limitation on Administration’’, $8,300, 
to remain available until September 30, 2021. 
(2) REPORTS.—Beginning 90 days after enact-
ment of this Act, the Secretary of the Treasury shall 
submit a quarterly report to the Committees on Ap-
propriations of the House of Representatives and the 
Senate detailing the actual expenditure of Internal 
Revenue Service funds in this Act, and the expected 
expenditure of such funds in the subsequent quarter. 
(e) CERTAIN REQUIREMENTS RELATED TO RECOV-
ERY REBATES AND ADDITIONAL RECOVERY REBATES.— 
(1) SIGNATURES
ON
CHECKS
AND
NOTICES, 
ETC., BY THE DEPARTMENT OF THE TREASURY.— 
Any check issued to an individual by the Depart-
ment of the Treasury pursuant to section 6428 or 
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6428A of the Internal Revenue Code of 1986, and 
any notice issued pursuant to section 6428(f)(6) or 
section 6428A(g)(6) of such Code, may not be 
signed by or otherwise bear the name, signature, 
image or likeness of the President, the Vice Presi-
dent or any elected official or cabinet level officer of 
the United States, or any individual who, with re-
spect to any of the aforementioned individuals, bears 
any relationship described in subparagraphs (A) 
through (G) of section 152(d)(2) of the Internal 
Revenue Code of 1986. 
(2) EFFECTIVE
DATE.—Paragraph (1) shall 
apply to checks and notices issued after the date of 
the enactment of this Act. 
(f) REPORTS TO CONGRESS.—Each week beginning 
after the date of the enactment of this Act and beginning 
before December 31, 2020, on Friday of such week, not 
later than 3 p.m. Eastern Time, the Secretary of the 
Treasury shall provide a written report to the Committee 
on Ways and Means of the House of Representatives and 
the Committee on Finance of the Senate. Such report shall 
include the following information with respect to payments 
made pursuant to each of sections 6428 and 6428A of 
the Internal Revenue Code of 1986: 
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(1) The number of scheduled payments sent to 
the Bureau of Fiscal Service for payment by direct 
deposit or paper check for the following week (stated 
separately for direct deposit and paper check). 
(2) The total dollar amount of the scheduled 
payments described in paragraph (1). 
(3) The number of direct deposit payments re-
turned to the Department of the Treasury and the 
total dollar value of such payments, for the week 
ending on the day prior to the day on which the re-
port is provided. 
(4) The total number of letters related to pay-
ments under section 6428 or 6428A of such Code 
mailed to taxpayers during the week ending on the 
day prior to the day on which the report is provided. 
Subtitle C—Earned Income Tax 
Credit 
SEC. 20121. STRENGTHENING THE EARNED INCOME TAX 
CREDIT FOR INDIVIDUALS WITH NO QUALI-
FYING CHILDREN. 
(a) SPECIAL RULES FOR 2020.—Section 32 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new subsection: 
‘‘(n) SPECIAL RULES FOR INDIVIDUALS WITHOUT 
QUALIFYING CHILDREN.—In the case of any taxable year 
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beginning after December 31, 2019, and before January 
1, 2021— 
‘‘(1) DECREASE IN MINIMUM AGE FOR CRED-
IT.— 
‘‘(A) 
IN
GENERAL.—Subsection 
(c)(1)(A)(ii)(II) shall be applied by substituting 
‘the applicable minimum age’ for ‘age 25’. 
‘‘(B) APPLICABLE
MINIMUM
AGE.—For 
purposes of this paragraph, the term ‘applicable 
minimum age’ means— 
‘‘(i) except as otherwise provided in 
this subparagraph, age 19, 
‘‘(ii) in the case of a full-time student 
(other than a qualified former foster youth 
or a qualified homeless youth), age 25, and 
‘‘(iii) in the case of a qualified former 
foster youth or a qualified homeless youth, 
age 18. 
‘‘(C) FULL-TIME STUDENT.—For purposes 
of this paragraph, the term ‘full-time student’ 
means, with respect to any taxable year, an in-
dividual who is an eligible student (as defined 
in section 25A(b)(3)) during at least 5 calendar 
months during the taxable year. 
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‘‘(D) 
QUALIFIED
FORMER
FOSTER 
YOUTH.—For purposes of this paragraph, the 
term ‘qualified former foster youth’ means an 
individual who— 
‘‘(i) on or after the date that such in-
dividual attained age 14, was in foster care 
provided under the supervision or adminis-
tration of a State or tribal agency admin-
istering (or eligible to administer) a plan 
under part B or part E of the Social Secu-
rity Act (without regard to whether Fed-
eral assistance was provided with respect 
to such child under such part E), and 
‘‘(ii) provides (in such manner as the 
Secretary may provide) consent for State 
and tribal agencies which administer a 
plan under part B or part E of the Social 
Security Act to disclose to the Secretary 
information related to the status of such 
individual as a qualified former foster 
youth. 
‘‘(E) QUALIFIED HOMELESS YOUTH.—For 
purposes of this paragraph, the term ‘qualified 
homeless youth’ means, with respect to any tax-
able year, an individual who— 
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‘‘(i) 75 percent of the cost to Amer-
ican Samoa of the earned income tax cred-
it for taxable years beginning in or with 
such calendar year, or 
‘‘(ii) $12,000,000, plus 
‘‘(B) in the case of calendar years 2020 
through 2024, the lesser of— 
‘‘(i) the expenditures made by Amer-
ican Samoa during such calendar year for 
education efforts with respect to individual 
taxpayers and tax return preparers relat-
ing to such earned income tax credit, or 
‘‘(ii) $50,000. 
‘‘(2) REQUIREMENT TO ENACT AND MAINTAIN 
AN EARNED INCOME TAX CREDIT.—The Secretary 
shall not make any payments under paragraph (1) 
with respect to any calendar year unless American 
Samoa has in effect an earned income tax credit for 
taxable years beginning in or with such calendar 
year which allows a refundable tax credit to individ-
uals on the basis of the taxpayer’s earned income 
which is designed to substantially increase workforce 
participation. 
‘‘(3) INFLATION ADJUSTMENT.—In the case of 
any calendar year after 2020, the $12,000,000 
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