I 
116TH CONGRESS 
2D SESSION 
H. R. 7295 
To amend the Internal Revenue Code of 1986 to provide an increase in 
the amount of the recovery rebates with respect to certain dependents, 
including students demonstrating significant financial need, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 22, 2020 
Mr. RUSH (for himself, Mr. COHEN, Ms. JACKSON LEE, Mr. PANETTA, Ms. 
NORTON, Mr. CARSON of Indiana, Ms. VELA´ZQUEZ, and Mr. VELA) intro-
duced 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 
an increase in the amount of the recovery rebates with 
respect to certain dependents, including students dem-
onstrating significant financial need, and for other pur-
poses. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Student Recovery Eli-
gibility for Low-Income Individuals to Exact Funds Act 
of 2020’’ or the ‘‘Student RELIEF Act of 2020’’. 
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SEC. 2. INCREASE IN RECOVERY REBATES WITH RESPECT 
TO CERTAIN DEPENDENTS. 
(a) IN GENERAL.—Section 6428(a) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘plus’’ at the end of paragraph 
(1); 
(2) in paragraph (2)— 
(A) by striking ‘‘qualifying children (within 
the meaning of section 24(c))’’ and inserting 
‘‘dependents (as defined in section 152)’’; and 
(B) by striking the period and inserting 
‘‘who are not described in paragraph (3), plus’’; 
and 
(3) by adding at the end the following: 
‘‘(3) an amount equal to the product of $1,200 
multiplied by the number of dependents (as defined 
in section 152) who are students (as defined in sec-
tion 152(f)(2)) who the Secretary of Education has 
determined eligible for a Federal Pell Grant under 
subpart 1 of part A of title IV of the Higher Edu-
cation Act of 1965 (20 U.S.C. 1070a et seq.).’’. 
(b) CONFORMING AMENDMENTS.—Section 6428 of 
such Code is amended— 
(1) by striking ‘‘qualifying child’’ each place it 
appears and inserting ‘‘dependent’’; and 
(2) in subsection (g)— 
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(A) in paragraph (1)(C), by striking ‘‘sub-
section (a)(2)’’ and inserting ‘‘subsection (a)’’; 
and 
(B) in paragraph (2)(B), by striking ‘‘such 
child’’ and inserting ‘‘such dependent’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in section 2201 
of the CARES Act. 
SEC. 3. APPLICATION TO TAXPAYERS WITH RESPECT TO 
WHOM ADVANCE PAYMENT HAS ALREADY 
BEEN MADE. 
In the case of any taxpayer with respect to whom a 
refund 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 sepa-
rately with respect to the excess (if any) of— 
(1) the advance refund amount determined 
under section 6428(a) of such Code after the appli-
cation of the amendments made by this Act, over 
(2) the amount of such refund or credit so 
made or allowed. 
Æ 
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