ed by inserting after section 6428 the following new sec-
tion: 
‘‘SEC. 6428A. SUPPLEMENTARY 2020 RECOVERY REBATES 
FOR INDIVIDUALS. 
‘‘(a) IN GENERAL.—In addition to the credit allowed 
under section 6428, in the case of an eligible individual, 
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 sum of— 
‘‘(1) $1,000 ($2,000 in the case of eligible indi-
viduals filing a joint return), plus 
‘‘(2) an amount equal to the product of $1,000 
multiplied by the number of dependents (as defined 
in section 152(a)) of the taxpayer. 
‘‘(b) TREATMENT OF CREDIT.—The credit allowed by 
subsection (a) shall be treated as allowed by subpart C 
of part IV of subchapter A of chapter 1. 
‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.—The amount of the credit allowed by subsection 
(a) (determined without regard to this subsection and sub-
section (e)) shall be reduced (but not below zero) by 5 
percent of so much of the taxpayer’s adjusted gross in-
come as exceeds— 
‘‘(1) $150,000 in the case of a joint return, 
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‘‘(2) $112,500 in the case of a head of house-
hold, and 
‘‘(3) $75,000 in the case of a taxpayer not de-
scribed in paragraph (1) or (2). 
‘‘(d) 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. 
‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF 
CREDIT.— 
‘‘(1) IN
GENERAL.—The amount of credit 
which would (but for this paragraph) be allowable 
under this section shall be reduced (but not below 
zero) by the aggregate refunds and credits made or 
allowed to the taxpayer under subsection (f). 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 (f) 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. 
‘‘(f) 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 (e) 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 April 15, 2021. 
‘‘(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) ALTERNATE TAXABLE YEAR.—In the case 
of an individual who, at the time of any determina-
tion made pursuant to paragraph (3), has not filed 
a tax return for the year described in paragraph (1), 
the Secretary may— 
‘‘(A) apply such paragraph by substituting 
‘2018’ for ‘2019’, and 
‘‘(B) if the individual has not filed a tax 
return for such individual’s first taxable year 
beginning in 2018, use information with respect 
to such individual for calendar year 2019 pro-
vided in— 
‘‘(i) Form SSA–1099, Social Security 
Benefit Statement, or 
‘‘(ii) Form RRB–1099, Social Secu-
rity Equivalent Benefit Statement. 
‘‘(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 
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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 failure 
to receive such payment. 
‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxpayer 
who does not include the valid identification number 
of such taxpayer on the return of tax for the taxable 
year, subsection (a)(1) shall be applied by sub-
stituting ‘$0’ for ‘$1,000’. 
‘‘(2) JOINT RETURNS.—In the case of a joint 
return— 
‘‘(A) if the valid identification number of 
only 1 spouse is included on the return of tax 
for the taxable year— 
‘‘(i) subsection (a)(1) shall be applied 
by substituting ‘$1,000’ for ‘$2,000’, and 
‘‘(ii) subsection (c)(1) shall be applied 
by substituting ‘$75,000’ for ‘$150,000’, 
or 
‘‘(B) if the valid identification number of 
neither spouse is included on the return of tax 
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‘‘(5) SPECIAL
RULE
FOR
MEMBERS
OF
THE 
ARMED FORCES.—Paragraph (2) shall not apply in 
the case where at least 1 spouse was a member of 
the Armed Forces of the United States at any time 
during the taxable year and the valid identification 
number of at least 1 spouse is included on the re-
turn of tax for the taxable year. 
‘‘(6) MATHEMATICAL OR CLERICAL ERROR AU-
THORITY.—Any omission of a correct valid identi-
fication number required under this subsection shall 
be treated as a mathematical or clerical error for 
purposes of applying section 6213(g)(2) to such 
omission. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary 
to carry out the purposes of this section, including any 
such measures as are deemed appropriate to avoid allow-
ing multiple credits or rebates to a taxpayer.’’. 
(b) 
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’’. 
(c) TREATMENT OF POSSESSIONS.—Rules similar to 
the rules of subsection (c) of section 2201 of the CARES 
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Act (Public Law 116–136) shall apply for purposes of this 
section. 
(d) EXCEPTION FROM REDUCTION OR OFFSET.— 
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 sub-
section (c) of this section shall not be— 
(1) subject to reduction or offset pursuant to 
section 3716 or 3720A of title 31, United States 
Code, 
(2) subject to reduction or offset pursuant to 
subsection (d), (e), or (f) of section 6402 of the In-
ternal Revenue Code of 1986, or 
(3) reduced or offset by other assessed Federal 
taxes that would otherwise be subject to levy or col-
lection. 
(e) PUBLIC AWARENESS CAMPAIGN.—The Secretary 
of the Treasury (or the Secretary’s delegate) shall conduct 
a public awareness campaign, in coordination with the 
Commissioner of Social Security and the heads of other 
relevant Federal agencies, to provide information regard-
ing the availability of the credit and rebate allowed under 
section 6428A of the Internal Revenue Code of 1986 (as 
added by this section), including information with respect 
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to individuals who may not have filed a tax return for tax-
able year 2018 or 2019. 
(f) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘6428A,’’ after ‘‘6428,’’. 
(2) The table of sections for subchapter B of 
chapter 65 of subtitle F of the Internal Revenue 
Code of 1986 is amended by inserting after the item 
relating to section 6428 the following: 
‘‘Sec. 6428A. Supplementary 2020 Recovery Rebates for individuals.’’. 
Æ 
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