I 
116TH CONGRESS 
2D SESSION 
H. R. 7884 
To require the Internal Revenue Service to establish a procedure by which 
parents may immediately claim the recovery rebate amount for children 
born in 2020. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2020 
Mr. PASCRELL (for himself, Mrs. WALORSKI, Mr. PANETTA, and Mr. 
SCHWEIKERT) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To require the Internal Revenue Service to establish a proce-
dure by which parents may immediately claim the recov-
ery rebate amount for children born in 2020. 
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 ‘‘Newborn CARES 
Act’’. 
SEC. 2. ADVANCE RECOVERY PAYMENTS FOR CHILDREN 
BORN IN 2020. 
(a) IN GENERAL.—Paragraph (3) of section 6428(f) 
of the Internal Revenue Code of 1986, as added by the 
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CARES Act (Public Law 116–136), is amended by adding 
at the end the following new subparagraph: 
‘‘(D) PAYMENTS RELATING TO CHILDREN 
BORN IN 2020.— 
‘‘(i) IN GENERAL.—In the case of a 
qualifying child (within the meaning of sec-
tion 24(c)) of the taxpayer born during 
calendar year 2020, for purposes of deter-
mining the advance refund amount of the 
taxpayer under paragraph (2), such child 
shall be treated as if the child had been 
born in calendar year 2019 (or 2018, in 
the case of a taxpayer to whom paragraph 
(5)(A) applies) and taken into account as 
a dependent of the taxpayer for such year. 
‘‘(ii) CLAIMS.—The Secretary shall es-
tablish a procedure to allow a taxpayer to 
file a claim, during calendar year 2020, for 
the dollar amount attributable under sub-
section (a)(2) (as adjusted under sub-
section (c)) to a child described in clause 
(i). Such a claim— 
‘‘(I) shall be filed in such manner 
as the Secretary shall prescribe, and 
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‘‘(II) shall include the social se-
curity number (as defined in section 
24(h)(7)) of such child. 
Any amount with respect to which a valid 
claim is filed shall be refunded or credited 
as rapidly as possible according to the 
rules of this paragraph, without regard to 
whether the taxpayer has previously re-
ceived payment of any advance refund 
amount (or any portion of such amount) 
under this subsection. 
‘‘(iii) QUALIFYING CHILD.—Solely for 
purposes of this subparagraph, in applying 
section 24(c), any child of the taxpayer 
who is born during calendar year 2020 
shall be deemed to have satisfied the re-
quirements of subparagraphs (B) and (D) 
of section 152(c)(1) if such child satisfies 
such requirements for the period beginning 
on the date of birth of the child and end-
ing on the date the claim is filed. 
‘‘(iv) DENIAL OF DOUBLE CLAIMS.— 
Only 1 refund or credit by reason of this 
subparagraph shall be issued with respect 
to any qualifying child.’’. 
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