‘‘(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 ‘‘6428, and 6428A’’ and inserting 
‘‘6428, 6428A, and 6428B’’. 
(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 6428B 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 6428B 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 2019 or 2020. 
(f) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘6428B,’’ after ‘‘6428A,’’. 
(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 6428A the following: 
‘‘Sec. 6428B. Supplementary 2021 Recovery Rebates for individuals.’’. 
Æ 
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