I 
116TH CONGRESS 
2D SESSION 
H. R. 6290 
To provide economic stimulus through advanced refundable tax credits to 
all individuals during the COVID–19 crisis, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 19, 2020 
Ms. OMAR (for herself and Ms. NORTON) introduced the following bill; which 
was referred to the Committee on Ways and Means 
A BILL 
To provide economic stimulus through advanced refundable 
tax credits to all individuals during the COVID–19 crisis, 
and for other purposes. 
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 ‘‘Reinvestment to En-
sure a Livable Income for Every Family Act of 2020’’ or 
the ‘‘RELIEF Act of 2020’’. 
SEC. 2. SENSE OF CONGRESS. 
It is the sense of Congress that— 
(1) COVID–19 has contributed to major dis-
ruptions to the United States society and economy, 
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putting the health and financial well-being of many 
Americans at risk; 
(2) direct economic stimulus such as advanced 
refundable tax credits, referred to as universal emer-
gency rebates in this Act, can help bring much need-
ed relief to people who need short-term payments 
now in order to get by during this crisis; 
(3) these direct payments should supplement 
the immediate, substantial expansion of existing so-
cial insurance programs including but not limited to 
unemployment insurance, supplemental nutrition as-
sistance program, Medicaid, as well as relief for 
small businesses and other emergency economic 
measures; 
(4) as soon as possible and not later than two 
weeks after the date of the enactment of this Act, 
the Secretary of the Treasury, in consultation with 
the Commissioner of the Social Security Administra-
tion and the Commissioner of the Internal Revenue 
Service, must establish a program for sending direct 
emergency rebates, in the form of electronic and 
paper payments, on a monthly basis, for every indi-
vidual residing in the United States and its terri-
tories; 
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(5) every qualifying adult over the age of 18 
would receive $1,000 and every qualifying dependent 
child under the age of 18 would receive $500; 
(6) only the top 1 percent of income earners 
would have post taxes on these benefits in the next 
filing season and the rest of Americans would not 
face any tax penalties or extra costs, and so would 
be held harmless for any overpayments or other de-
livery errors; and 
(7) these advanced refundable tax credits would 
be transferred every month until the COVID–19 
pandemic is formally declared and certified as ended 
from the Secretary of the Treasury and the Sec-
retary of Health and Human Services. 
SEC. 3. ESTABLISHMENT OF 2020 UNIVERSAL EMERGENCY 
REBATES FOR INDIVIDUALS. 
(a) IN GENERAL.—Section 6429 of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
‘‘SEC. 6429. 2020 UNIVERSAL REBATES FOR INDIVIDUALS. 
‘‘(a) IN GENERAL.—In the case of an eligible tax-
payer, there shall be allowed as a credit against tax im-
posed by subtitle A for the first taxable year beginning 
in 2020 an amount equal to the lesser of— 
‘‘(1) net income tax liability, or 
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‘‘(2) $1,000 ($2,000 in the case of a joint re-
turn). 
‘‘(b) SPECIAL RULES.— 
‘‘(1) IN GENERAL.—In the case of an eligible 
taxpayer described in paragraph (2)— 
‘‘(A) the amount determined under sub-
section (a) shall not be less than $1,000 
($2,000 in the case of a joint return), and 
‘‘(B) the amount determined under sub-
section (a) (after application of subparagraph 
(A)) shall be increased by the product of $500 
multiplied by the number of qualifying children 
(within the meaning of section 24(c)) of the 
taxpayer. 
‘‘(2) ELIGIBLE TAXPAYER DESCRIBED.—A tax-
payer is described in this paragraph if the tax-
payer— 
‘‘(A) is at least 18 years of age as of De-
cember 31, 2020, 
‘‘(B) is a resident of the United States, or 
‘‘(C) is not a dependent of another tax-
payer. 
‘‘(c) 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. 
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‘‘(d) 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 (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). Taxpayers 
would be held harmless. 
‘‘(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. 
‘‘(e) ADVANCE REFUNDS AND CREDITS.— 
‘‘(1) IN GENERAL.—Each individual who was 
an eligible individual for such individual’s first tax-
able year beginning in 2019 shall be treated as hav-
ing made a payment against the tax imposed by 
chapter 1 for such first taxable year in an amount 
equal to the advance refund amount for such taxable 
year. 
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‘‘(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 first taxable year 
if this section (other than subsection (f) and this 
subsection) had applied to such taxable year. 
‘‘(3) TIMING
OF
PAYMENTS.—The Secretary 
shall, subject to the provisions of this title, refund 
or credit any overpayment attributable to this sec-
tion as rapidly as possible on a monthly basis and 
a pro rata amount for partial universal emergency 
rebate period in the first month of the implementa-
tion of this Act. No refund or credit shall be made 
or allowed under this subsection after the COVID– 
19 outbreak is over, as declared by the Secretary of 
the Treasury and the Secretary of Health and 
Human Services lifting designations of national eco-
nomic turmoil and public health emergency, respec-
tively. 
‘‘(4) PRO
RATA
AMOUNTS.—The pro rata 
amount for each partial universal emergency rebate 
period shall be calculated by multiplying the monthly 
amount for a full universal emergency rebate that 
would be paid to the beneficiary based on household 
size for such a period by the percentage calculated 
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by dividing the number of days of the partial uni-
versal emergency rebate period by the number of 
days of the month. 
‘‘(5) CONGRESSIONAL
EXTENSION
OF
PAY-
MENTS.—The last cycle of payments will come up in 
the following quarter after the COVID–19 pandemic 
is certified to be over by the Secretary of the Treas-
ury and the Secretary of Health and Human Serv-
ices. Congress will have until such quarter is done 
to reexamine and decide if there is still further eco-
nomic need to extend these payments. 
‘‘(6) NO INTEREST.—No interest shall be al-
lowed on any overpayment attributable to this sec-
tion.’’. 
(b) TREATMENT OF POSSESSIONS.— 
(1) PAYMENT TO POSSESSIONS.— 
(A) MIRROR CODE POSSESSION.—The Sec-
retary of Treasury shall make a payment to 
each possession of the United States with a 
mirror code tax system in an amount equal to 
the loss to that possession. Such amount shall 
be determined by the information provided by 
the Government of the respective possession. 
(B) OTHER POSSESSIONS.—The Secretary 
of Treasury shall make a payment to each pos-
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session of the United States which does not 
have a mirror code tax system in an amount es-
timated by the Secretary of the Treasury as 
being equal to the aggregate benefits that would 
have been provided to residents of such posses-
sion if a mirror code tax system had been in ef-
fect in such possession. The preceding sentence 
shall not apply with respect to any possession 
of the United States unless such possession has 
a plan, which has been approved by the Sec-
retary of the Treasury, under which such pos-
session will promptly distribute such payment 
to the residents of such possession. 
(2) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes under section 6428 of the Internal Revenue 
Code of 1986 (as amended by this 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 payment under a 
plan described in paragraph (1)(B). 
(3) DEFINITIONS AND SPECIAL RULES.— 
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