Title: Recovery Rebates Improvement Act
Policy area: Taxation

Summary:
Recovery Rebates Improvement Act
This bill provides that the valid identification number requirement for the 2020 recovery rebates is satisfied for married couples filing joint tax returns if one spouse provides a valid number.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6485 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6485

   To amend the Internal Revenue Code of 1986 to allow 2020 recovery 
 rebates for individuals filing a joint return if one spouse satisfies 
              the valid identification number requirement.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 10, 2020

 Ms. Omar (for herself, Ms. Pressley, Ms. Garcia of Texas, Mrs. Hayes, 
   Ms. Judy Chu of California, Mr. Espaillat, Ms. Speier, Ms. Lee of 
 California, Ms. DeLauro, Mr. Larson of Connecticut, Mr. McGovern, Mr. 
Garcia of Illinois, Mr. Panetta, Ms. Ocasio-Cortez, Mr. Correa, and Ms. 
    Tlaib) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to allow 2020 recovery 
 rebates for individuals filing a joint return if one spouse satisfies 
              the valid identification number requirement.

    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 ``Recovery Rebates Improvement Act''.

SEC. 2. 2020 RECOVERY REBATES FOR INDIVIDUALS FILING JOINT RETURN.

    (a) In General.--Section 6428(g) of the Internal Revenue Code of 
1986, as added by Public Law 113-136, is amended--
            (1) in paragraph (1)--
                    (A) by amending subparagraph (A) to read as 
                follows:
                    ``(A) subject to paragraph (3), such individual's 
                valid identification number, and'';
                    (B) by striking subparagraph (B); and
                    (C) by redesignating subparagraph (C) as 
                subparagraph (B);
            (2) in paragraph (2)(B), by striking ``paragraph (1)(C)'' 
        and inserting ``paragraph (1)(B)''; and
            (3) by amending paragraph (3) to read as follows:
            ``(3) Special rule for joint returns.--In the case of a 
        joint return, an eligible individual satisfies paragraph (1)(A) 
        by including on the return of tax for the taxable year either--
                    ``(A) such individuals' valid identification 
                number, or
                    ``(B) the valid identification number of such 
                individual's spouse.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 2201(a) of division A of the CARES Act 
(Public Law 116-136).
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