All Dependents Count Act of 2021
Bill: S.261 | Sponsor: Sen. Smith, Tina (D-MN)
Policy area: Taxation

Summary:
All Dependents Count Act of 2021
This bill extends the 2020 recovery rebates of the Coronavirus Aid, Relief, and Economic Security Act to all taxpayer dependents.

To allow 2020 recovery rebates with respect to qualifying children over 
                  the age of 16 and other dependents.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``All Dependents Count Act of 2021''.

SEC. 2. 2020 RECOVERY REBATES WITH RESPECT TO QUALIFYING CHILDREN OVER 
              THE AGE OF 16 AND OTHER DEPENDENTS.

    (a) Initial Rebates.--
            (1) In general.--Section 6428(a)(2) of the Internal Revenue 
        Code of 1986 is amended by striking ``qualifying children 
        (within the meaning of section 24(c))'' and inserting 
        ``dependents (as defined in section 152)''.
            (2) Conforming amendments.--
                    (A) Section 6428(g)(1)(C) of such Code is amended--
                            (i) by striking ``qualifying child'' each 
                        place it appears and inserting ``dependent'', 
                        and
                            (ii) by striking ``Qualifying child'' in 
                        the heading and inserting ``Dependent''.
                    (B) Section 6428(g)(3)(B) of such Code is amended--
                            (i) by inserting ``dependent or'' before 
                        ``qualifying child'', and
                            (ii) by striking ``such child'' and 
                        inserting ``such individual''.
    (b) Additional Rebates.--
            (1) In general.--Section 6428A(a)(2) of the Internal 
        Revenue Code of 1986 is amended by striking ``qualifying 
        children (within the meaning of section 24(c))'' and inserting 
        ``dependents (as defined in section 152)''.
            (2) Conforming amendments.--
                    (A) Section 6428A(g)(3) of such Code is amended--
                            (i) by striking ``qualifying child'' each 
                        place it appears and inserting ``dependent'', 
                        and
                            (ii) by striking ``Qualifying child'' in 
                        the heading and inserting ``Dependent''.
                    (B) Section 6428(g)(4) of such Code is amended--
                            (i) by inserting ``dependent or'' before 
                        ``qualifying child'', and
                            (ii) by striking ``such child'' and 
                        inserting ``such individual''.
                    (C) Section 6428(f)(2)(B) of such Code is amended 
                by striking ``qualifying child'' and inserting 
                ``dependent''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2019.
    (d) Advanced Payments.--Notwithstanding sections 6428(f)(3) and 
6428A(f)(3)(A) of the Internal Revenue Code of 1986, the Secretary of 
the Treasury (or the Secretary's delegate) shall refund or credit any 
overpayment attributable to the amendments made by this section as 
rapidly as possible, except that no refund or credit shall be made 
under section 6428(f) or 6428A(f) of such Code by reason of this 
subsection after December 31, 2021.
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