‘‘(1) $500 ($1,000 in the case of a joint re-
turn), plus 
‘‘(2) $500 multiplied by the number of depend-
ents of the taxpayer for such taxable year who had 
attained the age of 16 as of the close of such taxable 
year. 
‘‘(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. 
‘‘(2) 
IDENTIFICATION
NUMBER
REQUIRE-
MENT.— 
‘‘(A) IN GENERAL.—In the case of a re-
turn other than a joint return, the $500 
amount in subsection (b)(1) shall be treated as 
being zero unless the taxpayer includes the 
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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 $1,000 amount in subsection 
(b)(1) shall be treated as being— 
‘‘(i) $500 if the valid identification 
number of only 1 spouse is included on the 
return of tax for the taxable year, and 
‘‘(ii) zero if the valid identification 
number of neither spouse is so included. 
‘‘(C) DEPENDENTS.—A dependent shall 
not be taken into account under subsection 
(b)(2) unless the valid identification number of 
such dependent is included on the return of tax 
for the taxable year. 
‘‘(D) VALID IDENTIFICATION NUMBER.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘valid identifica-
tion number’ means a social security num-
ber issued to an individual by the Social 
Security Administration on or before the 
due date for filing the return for the tax-
able year. 
‘‘(ii) ADOPTION
TAXPAYER
IDENTI-
FICATION NUMBER.—For purposes of sub-
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paragraph (C), in the case of a dependent 
who is adopted or placed for adoption, the 
term ‘valid identification number’ shall in-
clude the adoption taxpayer identification 
number of such dependent. 
‘‘(E) 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. 
‘‘(F) 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. 
‘‘(G) 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 
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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 
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) shall 
be reduced (but not below zero) by the aggregate re-
funds and credits made or allowed to the taxpayer 
(or, except as otherwise provided by the Secretary, 
any dependent of 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). 
‘‘(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.— 
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‘‘(1) IN GENERAL.—Subject to paragraphs (5) 
and (6), each individual who was an eligible indi-
vidual for such individual’s first taxable year begin-
ning in 2020 shall be treated as having made a pay-
ment against the tax imposed by chapter 1 for such 
taxable year in an amount equal to the advance re-
fund amount for such 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-
vance 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 (e)(2) 
in the same manner as if the valid identi-
fication number of such person was not in-
cluded on the return of tax for such tax-
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able year (except that subparagraph (E) 
thereof shall not apply), 
‘‘(ii) notwithstanding clause (i), in the 
case of a joint return with respect to which 
only spouse is deceased before January 1, 
2022, such deceased 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 such de-
ceased spouse is included on the return of 
tax for the taxable year, the valid identi-
fication number of 1 (and only 1) spouse 
shall be treated as included on the return 
of tax for the taxable year for purposes of 
applying subsection (e)(2)(B) with respect 
to such joint return, and 
‘‘(iii) no amount shall be determined 
under subsection (d)(2) with respect to any 
dependent of the taxpayer if the taxpayer 
(both spouses in the case of a joint return) 
was deceased before January 1, 2022. 
‘‘(3) TIMING
AND
MANNER
OF
PAYMENTS.— 
The Secretary shall, subject to the provisions of this 
title and consistent with rules similar to the rules of 
subparagraphs (B) and (C) of section 6428A(f)(3), 
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refund or credit any overpayment attributable to this 
subsection as rapidly as possible, consistent with a 
rapid effort to make payments attributable to such 
overpayments electronically if appropriate. No re-
fund or credit shall be made or allowed under this 
subsection after December 31, 2022. 
‘‘(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 
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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) 
(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. 
‘‘(iii) 2021 CALENDAR
YEAR
FILING 
DEADLINE.—The term ‘2021 calendar year 
filing deadline’ means the date specified in 
section 6072(a) with respect to returns for 
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calendar year 2021. Such date shall be de-
termined after taking into account any pe-
riod disregarded under section 7508A if 
such disregard applies to substantially all 
returns for calendar year 2021 to which 
section 6072(a) applies. 
‘‘(6) APPLICATION
TO
CERTAIN
INDIVIDUALS 
WHO HAVE NOT FILED A RETURN OF TAX FOR 2020 
OR 2021 AT TIME OF DETERMINATION.—In the case 
of any individual who, at the time of any determina-
tion made pursuant to paragraph (3), has filed a tax 
return for neither the year described in paragraph 
(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 para-
graph (1) on the basis of information available to 
the Secretary and shall, on the basis of such infor-
mation, determine the advance refund amount with 
respect to such individual. 
‘‘(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. 
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‘‘(8) RESTRICTION ON USE OF CERTAIN PRE-
VIOUSLY ISSUED PREPAID DEBIT CARDS.—Payments 
made by the Secretary to individuals under this sec-
tion shall not be in the form of an increase in the 
balance of any previously issued prepaid debit card 
if, as of the time of the issuance of such card, such 
card was issued solely for purposes of making pay-
ments under section 6428, 6428A, or 6428B. 
‘‘(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 
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 
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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 
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-
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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 lesser of— 
(A) the increase (if any) of the administra-
tive expenses of such possession— 
(i) in the case of a possession de-
scribed in paragraph (1), by reason of the 
amendments made by this section, and 
(ii) in the case of a possession de-
scribed in paragraph (2), by reason of car-
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rying out the plan described in such para-
graph, or 
(B) $500,000 ($10,000,000 in the case of 
Puerto Rico). 
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 6428C 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 
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such possession under such system is determined by 
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 inserting ‘‘6428C,’’ after ‘‘6428B,’’. 
(2) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any refund payable by reason of section 
6428C(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) CONFORMING AMENDMENTS.— 
(A) Section 1324(b)(2) of title 31, United 
States Code, is amended by inserting ‘‘6428C,’’ 
after ‘‘6428B,’’. 
(B) The table of sections for subchapter B 
of chapter 65 of the Internal Revenue Code of 
1986 is amended by inserting after the item re-
lating to section 6428A the following new item: 
‘‘Sec. 6428C. 2022 gas prices rebate.’’. 
Æ 
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