Title: American Citizen Coronavirus Relief Act
Policy area: Taxation

Summary:
American Citizen Coronavirus Relief Act

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4071 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 4071

  To amend the Internal Revenue Code of 1986 to adjust identification 
   number requirements for taxpayers filing joint returns to receive 
                       Economic Impact Payments.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 25, 2020

 Mr. Rubio (for himself and Mr. Tillis) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to adjust identification 
   number requirements for taxpayers filing joint returns to receive 
                       Economic Impact Payments.

    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 ``American Citizen Coronavirus Relief 
Act''.

SEC. 2. ADJUSTMENT OF ECONOMIC IMPACT PAYMENTS IN CASES OF JOINT 
              RETURNS.

    (a) In General.--Subsection (g) of section 6428 of the Internal 
Revenue Code of 1986, as added by section 2201 of division A of the 
CARES Act (Public Law 116-136), is amended to read as follows:
    ``(g) Identification Number Requirement.--
            ``(1) In general.--In the case of any taxpayer who does not 
        include the valid identification number of such taxpayer on the 
        return of tax for the taxable year, subsection (a)(1) shall be 
        applied by substituting `$0' for `$1,200'.
            ``(2) Joint returns.--In the case of a joint return--
                    ``(A) if the valid identification number of only 1 
                spouse is included on the return of tax for the taxable 
                year--
                            ``(i) subsection (a)(1) shall be applied by 
                        substituting `$1,200' for `$2,400', and
                            ``(ii) subsection (c)(1) shall be applied 
                        by substituting `$75,000' for `$150,000', or
                    ``(B) if the valid identification number of neither 
                spouse is included on the return of tax for the taxable 
                year, subsection (a)(1) shall be applied by 
                substituting `$0' for `$2,400'.
            ``(3) Qualifying child.--A qualifying child of a taxpayer 
        shall not be taken into account under subsection (a)(2) 
        unless--
                    ``(A) the taxpayer includes the valid 
                identification number of such taxpayer (or, in the case 
                of a joint return, the valid identification number of 
                at least 1 spouse) on the return of tax for the taxable 
                year, and
                    ``(B) the valid identification number of such 
                qualifying child is included on the return of tax for 
                the taxable year.
            ``(4) Valid identification number.--
                    ``(A) In general.--For purposes of this subsection, 
                the term `valid identification number' means a social 
                security number (as such term is defined in section 
                24(h)(7)).
                    ``(B) Adoption taxpayer identification number.--For 
                purposes of paragraph (3)(B), in the case of a 
                qualifying child who is adopted or placed for adoption, 
                the term `valid identification number' shall include 
                the adoption taxpayer identification number of such 
                child.
            ``(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 return of tax 
        for the taxable year.
            ``(6) Mathematical or clerical error authority.--Any 
        omission of a correct valid identification 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.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 2201 of the CARES Act.
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