‘‘(3) LIMITATION BASED ON ADJUSTED GROSS 
INCOME.—The amount of the credit allowed by sub-
section (a) (determined without regard to this sub-
section and subsection (e)) shall be reduced (but not 
below zero) by 5 percent of so much of the eligible 
individual’s adjusted gross income as exceeds— 
‘‘(A) $150,000 in the case of a joint re-
turn, 
‘‘(B) $112,500 in the case of a head of 
household, and 
‘‘(C) $75,000 in any other case. 
‘‘(c) ELIGIBLE INDIVIDUAL.—For purposes of this 
section, the term ‘eligible individual’ means any individual 
other than— 
‘‘(1) any nonresident alien individual, 
‘‘(2) any individual who is a dependent of an-
other taxpayer for a taxable year beginning in the 
calendar year in which the individual’s taxable year 
begins, and 
‘‘(3) an estate or trust. 
‘‘(d) DEFINITIONS AND SPECIAL RULES.— 
‘‘(1) DEPENDENT DEFINED.—For purposes of 
this section, the term ‘dependent’ has the meaning 
given such term by section 152. 
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‘‘(2) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.— 
‘‘(A) IN GENERAL.—In the case of a re-
turn other than a joint return, the energy price 
rebate amount in subsection (b)(1) shall be 
treated as being zero unless the taxpayer in-
cludes the valid identification number of the 
taxpayer on the return of tax for the taxable 
year. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the energy price rebate amount in 
subsection (b)(1) shall be treated as being— 
‘‘(i) 50 percent of the amount other-
wise determined without regard to this 
paragraph if the valid identification num-
ber of only 1 spouse is included on the re-
turn of tax for the taxable year, and 
‘‘(ii) zero if the valid identification 
number of neither spouse is so included. 
‘‘(C) VALID
IDENTIFICATION
NUMBER.— 
For purposes of this paragraph, the term ‘valid 
identification number’ means a social security 
number issued to an individual by the Social 
Security Administration on or before the due 
date for filing the return for the taxable year. 
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‘‘(D) SPECIAL
RULE
FOR
MEMBERS
OF 
THE ARMED FORCES.—Subparagraph (B) 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 return of tax 
for the taxable year. 
‘‘(E) COORDINATION
WITH
CERTAIN
AD-
VANCE PAYMENTS.—In the case of any payment 
determined pursuant to subsection (f)(6), a 
valid identification number shall be treated for 
purposes of this paragraph as included on the 
taxpayer’s return of tax if such valid identifica-
tion number is available to the Secretary as de-
scribed in such subsection. 
‘‘(F) MATHEMATICAL OR CLERICAL ERROR 
AUTHORITY.—Any omission of a correct valid 
identification number required under this para-
graph shall be treated as a mathematical or 
clerical error for purposes of applying section 
6213(g)(2) to such omission. 
‘‘(3) CREDIT TREATED AS REFUNDABLE.—The 
credit allowed by subsection (a) shall be treated as 
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allowed by subpart C of part IV of subchapter A of 
chapter 1. 
‘‘(e) COORDINATION WITH ADVANCE REFUNDS OF 
CREDIT.— 
‘‘(1) REDUCTION OF REFUNDABLE CREDIT.— 
The amount of the credit which would (but for this 
paragraph) be allowable under subsection (a) for any 
taxable year shall be reduced (but not below zero) by 
the aggregate refunds and credits made or allowed 
to the taxpayer (or, except as otherwise provided by 
the Secretary, any dependent of the taxpayer) under 
subsection (f) for such taxable year. Any failure to 
so reduce the credit shall be treated as arising out 
of a mathematical or clerical error and assessed ac-
cording to section 6213(b)(1). 
‘‘(2) JOINT
RETURNS.—Except as otherwise 
provided by the Secretary, 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 paragraphs (5) 
and (6), for any rebate taxable year, each individual 
who was an eligible individual for such individual’s 
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first taxable year beginning in 2020 shall be treated 
as having made a payment against the tax imposed 
by chapter 1 for such applicable taxable year in an 
amount equal to advance refund amount for such re-
bate taxable year. 
‘‘(2) ADVANCE REFUND AMOUNT.— 
‘‘(A) IN GENERAL.—For purposes of para-
graph (1), the advance refund amount is the 
amount that would have been allowed as a cred-
it under this section for such taxable year if 
this section (other than subsection (e) and this 
subsection) had applied to such taxable year. 
‘‘(B) TREATMENT OF DECEASED INDIVID-
UALS.—For purposes of determining the ad-
vanced refund amount with respect to such tax-
able year— 
‘‘(i) any individual who was deceased 
before January 1, 2022 shall be treated for 
purposes of applying subsection (d)(2) in 
the same manner as if the valid identifica-
tion number of such person was not in-
cluded on the return of tax for the applica-
ble taxable year (except that subparagraph 
(D) thereof shall not apply), and 
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‘‘(ii) notwithstanding clause (i), in the 
case of a joint return with respect to which 
only 1 spouse is deceased before January 
1, 2022, such deceased spouse was a mem-
ber of the Armed Forces of the United 
States at any time during the applicable 
taxable year, and the valid identification 
number of such deceased spouse is in-
cluded on the return of tax for the applica-
ble taxable year, the valid identification 
number of 1 (and only 1) spouse shall be 
treated as included on the return of tax for 
the applicable taxable year for purposes of 
applying subsection (d)(2)(B) with respect 
to such joint return. 
‘‘(3) TIMING
AND
MANNER
OF
PAYMENTS.— 
The Secretary shall, subject to the provisions of this 
title, refund or credit any overpayment attributable 
to this section and determined with respect to any 
month as rapidly as possible, consistent with a rapid 
effort to make payments attributable to such over-
payments electronically if appropriate. No refund or 
credit shall be made or allowed under this subsection 
after December 31, 2022. 
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‘‘(4) NO INTEREST.—No interest shall be al-
lowed on any overpayment attributable to this sub-
section. 
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE 
FILED A RETURN OF TAX FOR 2021.— 
‘‘(A) APPLICATION
TO
2021
RETURNS 
FILED AT TIME OF INITIAL DETERMINATION.— 
If, at the time of any determination made pur-
suant to paragraph (3), the individual referred 
to in paragraph (1) has filed a return of tax for 
the individual’s first taxable year beginning in 
2021, paragraph (1) shall be applied with re-
spect to such individual by substituting ‘2021’ 
for ‘2020’. 
‘‘(B) ADDITIONAL PAYMENT.— 
‘‘(i) IN GENERAL.—In the case of any 
individual who files, before the additional 
payment determination date, a return of 
tax for such individual’s first taxable year 
beginning in 2021, the Secretary shall 
make a payment (in addition to any pay-
ment made under paragraph (1)) to such 
individual equal to the excess (if any) of— 
‘‘(I) the amount which would be 
determined 
under 
paragraph 
(1) 
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(after the application of subparagraph 
(A)) by applying paragraph (1) as of 
the additional payment determination 
date, over 
‘‘(II) the amount of any payment 
made with respect to such individual 
under paragraph (1). 
‘‘(ii) ADDITIONAL
PAYMENT
DETER-
MINATION
DATE.—The term ‘additional 
payment determination date’ means the 
earlier of— 
‘‘(I) the date which is 90 days 
after the 2021 calendar year filing 
deadline, or 
‘‘(II) September 1, 2022. 
‘‘(6) APPLICATION
TO
CERTAIN
INDIVIDUALS 
WHO HAVE NOT FILED A RETURN OF TAX FOR 2020 
OR 2021 AT THE TIME OF DETERMINATION.—In the 
case of any individual who, at the time of any deter-
mination made pursuant to paragraph (3), has filed 
a tax return for neither the year described in para-
graph (1) nor for the year described in paragraph 
(5)(A), the Secretary shall, consistent with rules 
similar to the rules of section 6428A(f)(5)(H)(i), 
apply paragraph (1) on the basis of information 
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available to the Secretary and shall, on the basis of 
such information, determine the advance refund 
amount with respect to such individual without re-
gard to subsection (d) unless the Secretary has rea-
son to know that such amount would otherwise be 
reduced by reason of such subsection. 
‘‘(7) SPECIAL RULE RELATED TO TIME OF FIL-
ING
RETURN.—Solely for purposes of this sub-
section, a return of tax shall not be treated as filed 
until such return has been processed by the Internal 
Revenue Service. 
‘‘(g) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary 
or appropriate to carry out the purposes of this section, 
including— 
‘‘(1) regulations or other guidance providing 
taxpayers the opportunity to provide the Secretary 
information sufficient to allow the Secretary to make 
payments to such taxpayers under subsection (f) (in-
cluding the determination of the amount of such 
payment) if such information is not otherwise avail-
able to the Secretary, and 
‘‘(2) regulations or other guidance to ensure to 
the maximum extent administratively practicable 
that, in determining the amount of any credit under 
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subsection (a) and any credit or refund under sub-
section (f), an individual is not taken into account 
more than once, including by different taxpayers and 
including by reason of a change in joint return sta-
tus or dependent status between the taxable year for 
which an advance refund amount is determined and 
the taxable year for which a credit under subsection 
(a) is determined. 
‘‘(h) OUTREACH.—The Secretary shall carry out a 
robust and comprehensive outreach program to ensure 
that all taxpayers described in subsection (g)(1) learn of 
their eligibility for the advance refunds and credits under 
subsection (f); are advised of the opportunity to receive 
such advance refunds and credits as provided under sub-
section (g)(1); and are provided assistance in applying for 
such advance refunds and credits.’’. 
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury shall pay to each possession of the United States 
which has a mirror code tax system amounts equal 
to the loss (if any) to that possession by reason of 
the amendments made by this section. Such 
amounts shall be determined by the Secretary of the 
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Treasury based on information provided by the gov-
ernment of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury shall pay to each posses-
sion of the United States which does not have a mir-
ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
gate benefits (if any) that would have been provided 
to residents of such possession by reason of the 
amendments made by this section if a mirror code 
tax system had been in effect in such possession. 
The preceding sentence shall not apply unless the re-
spective possession has a plan, which has been ap-
proved by the Secretary of the Treasury, under 
which such possession will promptly distribute such 
payments to its residents. 
(3) 
INCLUSION
OF
ADMINISTRATIVE
EX-
PENSES.—The Secretary of the Treasury shall pay 
to each possession of the United States to which the 
Secretary makes a payment under paragraph (1) or 
(2) an amount equal to the increase (if any) of the 
administrative expenses of such possession— 
(A) in the case of a possession described in 
paragraph (1), by reason of the amendments 
made by this section, and 
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(B) in the case of a possession described in 
paragraph (2), by reason of carrying out the 
plan described in such paragraph, or 
The amount described in subparagraph (A) shall be 
determined by the Secretary of the Treasury based 
on information provided by the government of the 
respective possession. 
(4) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No cred-
it shall be allowed against United States income 
taxes under section 6433 of the Internal Revenue 
Code of 1986 (as added by this section), nor shall 
any credit or refund be made or allowed under sub-
section (f) of such 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 a payment under a 
plan described in paragraph (2). 
(5) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion if the income tax liability of the residents of 
such possession under such system is determined by 
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reference to the income tax laws of the United 
States as if such possession were the United States. 
(6) TREATMENT OF PAYMENTS.—For purposes 
of section 1324 of title 31, United States Code, the 
payments under this subsection shall be treated in 
the same manner as a refund due from a credit pro-
vision referred to in subsection (b)(2) of such sec-
tion. 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
is amended by striking ‘‘6428A, 6428B’’ and insert-
ing ‘‘6428A, 6428B, 6433,’’. 
(2) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any refund payable by reason of section 
6433(f) of the Internal Revenue Code of 1986 (as 
added by this section), or any such refund payable 
by reason of subsection (b) of this section, shall not 
be— 
(A) subject to reduction or offset pursuant 
to subsection (c), (d), (e), or (f) of section 6402 
of the Internal Revenue Code of 1986 or any 
similar authority permitting offset, or 
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(B) reduced or offset by other assessed 
Federal taxes that would otherwise be subject 
to levy or collection. 
(3) ASSIGNMENT OF BENEFITS.— 
(A) IN GENERAL.—The right of any per-
son to any applicable payment shall not be 
transferable or assignable, at law or in equity, 
and no applicable payment shall be subject to, 
execution, levy, attachment, garnishment, or 
other legal process, or the operation of any 
bankruptcy or insolvency law. 
(B) ENCODING
OF
PAYMENTS.—In the 
case of an applicable payment described in sub-
paragraph (E)(iii)(I) that is paid electronically 
by direct deposit through the Automated Clear-
ing House (ACH) network, the Secretary of the 
Treasury (or the Secretary’s delegate) shall— 
(i) issue the payment using a unique 
identifier that is reasonably sufficient to 
allow a financial institution to identify the 
payment as an applicable payment, and 
(ii) further encode the payment pursu-
ant to the same specifications as required 
for a benefit payment defined in section 
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212.3 of title 31, Code of Federal Regula-
tions. 
(C) GARNISHMENT.— 
(i) ENCODED PAYMENTS.—In the case 
of a garnishment order that applies to an 
account that has received an applicable 
payment that is encoded as provided in 
subparagraph (B), a financial institution 
shall follow the requirements and proce-
dures set forth in part 212 of title 31, 
Code of Federal Regulations, except— 
(I) notwithstanding section 212.4 
of title 31, Code of Federal Regula-
tions (and except as provided in sub-
clause (II)), a financial institution 
shall not fail to follow the procedures 
of sections 212.5 and 212.6 of such 
title with respect to a garnishment 
order merely because such order has 
attached, or includes, a notice of right 
to garnish federal benefits issued by a 
State child support enforcement agen-
cy, and 
(II) a financial institution shall 
not, with regard to any applicable 
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payment, be required to provide the 
notice referenced in sections 212.6 
and 212.7 of title 31, Code of Federal 
Regulations. 
(ii) OTHER PAYMENTS.—In the case 
of a garnishment order (other than an 
order that has been served by the United 
States) that has been received by a finan-
cial institution and that applies to an ac-
count into which an applicable payment 
that has not been encoded as provided in 
subparagraph (B) has been deposited elec-
tronically on any date during the lookback 
period or into which an applicable payment 
that has been deposited by check on any 
date in the lookback period, the financial 
institution, upon the request of the account 
holder, shall treat the amount of the funds 
in the account at the time of the request, 
up to the amount of the applicable pay-
ment (in addition to any amounts other-
wise protected under part 212 of title 31, 
Code of Federal Regulations), as exempt 
from a garnishment order without requir-
ing the consent of the party serving the 
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garnishment order or the judgment cred-
itor. 
(iii) LIABILITY.—A financial institu-
tion that acts in good faith in reliance on 
clauses (i) or (ii) shall not be subject to li-
ability or regulatory action under any Fed-
eral or State law, regulation, court or other 
order, or regulatory interpretation for ac-
tions concerning any applicable payments. 
(D) 
NO
RECLAMATION
RIGHTS.—This 
paragraph shall not alter the status of applica-
ble payments as tax refunds or other nonbenefit 
payments for purpose of any reclamation rights 
of the Department of the Treasury or the Inter-
nal Revenue Service as per part 210 of title 31, 
Code of Federal Regulations. 
(E) DEFINITIONS.—For purposes of this 
paragraph— 
(i) ACCOUNT
HOLDER.—The term 
‘‘account holder’’ means a natural person 
whose name appears in a financial institu-
tion’s records as the direct or beneficial 
owner of an account. 
(ii) ACCOUNT
REVIEW.—The term 
‘‘account review’’ means the process of ex-
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amining deposits in an account to deter-
mine if an applicable payment has been de-
posited into the account during the 
lookback period. The financial institution 
shall perform the account review following 
the procedures outlined in section 212.5 of 
title 31, Code of Federal Regulations and 
in accordance with the requirements of sec-
tion 212.6 of title 31, Code of Federal 
Regulations. 
(iii) 
APPLICABLE
PAYMENT.—The 
term ‘‘applicable payment’’ means— 
(I) any payment made to an indi-
vidual under this section (other than 
any payment made pursuant to para-
graph (5)), 
(II) any advance payment made 
by a possession of the United States 
with a mirror code tax system (as de-
fined in section 24(h)) pursuant to an 
election 
under 
paragraph 
(5)(B) 
which corresponds to a payment de-
scribed in subclause (I), and 
(III) any advance payment made 
by American Samoa pursuant to a 
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program for making such payments 
which is described in paragraph 
(5)(C)(ii). 
(iv) GARNISHMENT.—The term ‘‘gar-
nishment’’ means execution, levy, attach-
ment, garnishment, or other legal process. 
(v) GARNISHMENT ORDER.—The term 
‘‘garnishment order’’ means a writ, order, 
notice, summons, judgment, levy, or simi-
lar written instruction issued by a court, a 
State or State agency, a municipality or 
municipal corporation, or a State child 
support enforcement agency, including a 
lien arising by operation of law for overdue 
child support or an order to freeze the as-
sets in an account, to effect a garnishment 
against a debtor. 
(vi) LOOKBACK
PERIOD.—The term 
‘‘lookback period’’ means the two-month 
period that begins on the date preceding 
the date of account review and ends on the 
corresponding date of the month two 
months earlier, or on the last date of the 
month two months earlier if the cor-
responding date does not exist. 
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(4) CONFORMING AMENDMENTS.— 
(A) Paragraph (2) of section 1324(b) of 
title 31, United States Code, is amended by in-
serting ‘‘6433,’’ after ‘‘6431,’’. 
(B) The table of sections for subchapter B 
of chapter 65 of the Internal Revenue Code of 
1986 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 6433. Energy price rebates.’’. 
Æ 
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