II 
Calendar No. 645 
116TH CONGRESS 
2D SESSION 
H. R. 9051 
IN THE SENATE OF THE UNITED STATES 
DECEMBER 29, 2020 
Received; read the first time 
DECEMBER 30, 2020 
Read the second time and placed on the calendar 
AN ACT 
To amend the Internal Revenue Code of 1986 to increase 
recovery rebate amounts to $2,000 for individuals, 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 ‘‘Caring for Americans 
with Supplemental Help Act of 2020’’ or the ‘‘CASH Act 
of 2020’’. 
SEC. 2. RECOVERY REBATE AMOUNTS INCREASED. 
(a) IN GENERAL.—Section 6428A of the Internal 
Revenue Code of 1986, as added by the COVID-related 
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Tax Relief Act of 2020, is amended by striking ‘‘$600’’ 
each place it appears and inserting ‘‘$2,000’’, and by 
striking ‘‘$1,200’’ each place it appears and inserting 
‘‘$4,000’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section are contingent upon the enactment of the 
COVID-related Tax Relief Act of 2020 and shall apply 
(if at all) as if included in the enactment of section 272 
of such Act. 
SEC. 3. DEPENDENTS TAKEN INTO ACCOUNT IN DETER-
MINING CREDIT AND REBATES. 
(a) RECOVERY REBATES.— 
(1) IN GENERAL.—Section 6428(a)(2) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘qualifying children (within the meaning of sec-
tion 24(c))’’ and inserting ‘‘dependents (as defined 
in section 152)’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 6428(f)(2) of such Code is 
amended by inserting ‘‘and subsection (a)(2) 
were applied by substituting ‘qualifying children 
(within the meaning of section 24(c))’ for ‘de-
pendent (as defined in section 152)’ ’’ before 
the period at the end. 
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(B) Section 6428(g) of such Code, as 
amended by the COVID-related Tax Relief Act 
of 2020, is amended— 
(i) in paragraph (1), by striking 
‘‘qualifying child’’ each place it appears 
and inserting ‘‘dependent’’, 
(ii) in paragraph (2)(C), by inserting 
‘‘(determined after the application of sub-
section (f)(2))’’ after ‘‘subsection (a)(2)’’, 
and 
(iii) in paragraph (3)(B), by inserting 
‘‘or dependent’’ after ‘‘child’’ both places it 
appears. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection are contingent upon the enact-
ment of the COVID-related Tax Relief Act of 2020 
and shall apply (if at all) as if included in the enact-
ment of section 273 of such Act. 
(b) ADDITIONAL 2020 RECOVERY REBATES.— 
(1) IN GENERAL.—Section 6428A(a)(2) of the 
Internal Revenue Code of 1986, as added by the 
COVID-related Tax Relief Act of 2020, is amended 
by striking ‘‘qualifying children (within the meaning 
of section 24(c))’’ and inserting ‘‘dependents (as de-
fined in section 152)’’. 
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(2) AUTHORITY TO MAKE ADVANCE REFUNDS 
WITHOUT REGARD TO MODIFIED DEFINITION OF DE-
PENDENT.—Section 6428A(f) of such Code is 
amended by adding at the end the following new 
paragraph: 
‘‘(7) AUTHORITY TO MAKE ADVANCE REFUNDS 
WITHOUT REGARD TO MODIFIED DEFINITION OF DE-
PENDENT.—To the extent the Secretary determines 
appropriate to make or allow the maximum number 
of advance refunds by the deadline described in 
paragraph (3)(A)(ii), the Secretary may determine 
the advance refund amounts under this subsection 
without regard to the amendments made by para-
graphs (1) and (3) of section 3(b) of the CASH Act 
of 2020.’’. 
(3) CONFORMING AMENDMENTS.— 
(A) Section 6428A(f)(2)(B) of such Code 
is amended by striking ‘‘qualifying child’’ and 
inserting ‘‘dependent’’. 
(B) Section 6428A(g) of such Code is 
amended by striking ‘‘qualifying child’’ each 
place it appears and inserting ‘‘dependent’’. 
(C) Section 6428A(g)(4)(B) of such Code 
is amended by striking ‘‘such child’’ and insert-
ing ‘‘such dependent’’. 
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(4) EFFECTIVE DATE.—The amendments made 
by this subsection are contingent upon the enact-
ment of the COVID-related Tax Relief Act of 2020 
and shall apply (if at all) as if included in the enact-
ment of section 272 of such Act. 
SEC. 4. BUDGETARY EFFECTS. 
(a) STATUTORY PAYGO SCORECARDS.—The budg-
etary effects of this Act shall not be entered on either 
PAYGO scorecard maintained pursuant to section 4(d) of 
the Statutory Pay-As-You-Go Act of 2010. 
(b) SENATE PAYGO SCORECARDS.—The budgetary 
effects of this Act shall not be entered on any PAYGO 
scorecard maintained for purposes of section 4106 of H. 
Con. Res. 71 (115th Congress). 
Passed the House of Representatives December 28, 
2020. 
Attest: 
CHERYL L. JOHNSON, 
Clerk. 
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Calendar No. 645 
116TH CONGRESS 
2D SESSION 
H. R. 9051 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
increase recovery rebate amounts to $2,000 for 
individuals, and for other purposes. 
DECEMBER 30, 2020 
Read the second time and placed on the calendar 
VerDate Sep 11 2014 
21:14 Dec 30, 2020
Jkt 019200
PO 00000
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