Title: Payments for the People Act
Policy area: Taxation

Summary:
Payments for the People Act
This bill provides for additional recovery rebates to individual taxpayers and their dependents based upon the average unemployment rate over a three-month period. The rebates are between $1,000 and $2,000 each month and continue until the unemployment rate falls below 5.5%. The rebates phase out for individuals whose modified adjusted gross income exceeds $75,000 ($150,000 for married couples filing jointly).

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7960 Introduced in House (IH)]

<DOC>






116th CONGRESS
  2d Session
                                H. R. 7960

 To amend the Internal Revenue Code of 1986 to provide direct payments 
 to individuals in response to the coronavirus pandemic, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             August 7, 2020

  Ms. Dean (for herself and Mr. Cartwright) 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 provide direct payments 
 to individuals in response to the coronavirus pandemic, and for other 
                               purposes.

    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 ``Payments for the People Act''.

SEC. 2. ADDITIONAL RECOVERY REBATES TO INDIVIDUALS.

    (a) In General.--Subchapter B of chapter 65 of the Internal Revenue 
Code of 1986 is amended by inserting after section 6428 the following 
new section:

``SEC. 6428A. ADDITIONAL RECOVERY REBATES TO INDIVIDUALS.

    ``(a) In General.--On each applicable date, each eligible 
individual shall be allowed a credit against the tax imposed by 
subtitle A for the applicable taxable year in an amount equal to the 
additional rebate amount determined for each quarter in such taxable 
year.
    ``(b) Applicable Date.--For purposes of this section, the term 
`applicable date' means the first day of the month after the date of 
the enactment of this section and on the first day of every third month 
thereafter--
            ``(1) during the period--
                    ``(A) beginning on the date of the enactment of 
                this section, and
                    ``(B) ending in the month beginning after any 
                quarter for which the 3-month average national total 
                unemployment rate is less than 5.5 percent and has 
                decreased for the last two months, or
            ``(2) during any subsequent period--
                    ``(A) beginning in the month beginning after any 
                quarter for which the 3-month average national total 
                unemployment rate is greater than 5.5 percent, and
                    ``(B) ending in the month beginning after any 
                quarter for which the 3-month average national total 
                unemployment rate is less than 5.5 percent and has 
                decreased for the last two months.
    ``(c) Additional Rebate Amount.--For purposes of this section, the 
term `additional rebate amount' means, with respect to any taxpayer--
            ``(1) with respect to a quarter in which the 3-month 
        average national total unemployment rate is 8.5% or higher--
                    ``(A) $2,000 ($4,000 in the case of a joint 
                return), plus
                    ``(B) $2,000 multiplied by the number of dependents 
                of the taxpayer for such taxable year,
            ``(2) with respect to any quarter in which the 3-month 
        average national total unemployment rate is less than 8.5% but 
        greater than or equal to 7.0%--
                    ``(A) $1,500 ($3,000 in the case of a joint 
                return), plus
                    ``(B) $1,500 multiplied by the number of dependents 
                of the taxpayer for such taxable year,
            ``(3) with respect to any quarter in which the 3-month 
        average national total unemployment rate less than 7.0% but 
        greater than or equal to 5.5%--
                    ``(A) $1,000 ($2,000 in the case of a joint 
                return), plus
                    ``(B) $1,000 multiplied by the number of dependents 
                of the taxpayer for such taxable year,
            ``(4) with respect to any quarter in which the 3-month 
        average national total unemployment rate is less than 5.5%, $0.
    ``(d) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means, with respect to the applicable taxable 
year, any individual other than--
            ``(1) any nonresident alien individual,
            ``(2) any individual with respect to whom a deduction under 
        section 151 is allowable to another taxpayer for a taxable year 
        beginning in the calendar year in which the individual's 
        taxable year begins, and
            ``(3) an estate or trust.
    ``(e) Limitation Based on Modified Adjusted Gross Income.--The 
amount of the credit allowed by subsection (a) with respect to an 
applicable taxable year (determined without regard to this subsection 
and subsection (g)) shall be reduced (but not below zero) by 5 percent 
of so much of the taxpayer's modified adjusted gross income in such 
taxable year as exceeds--
            ``(1) $150,000 in the case of a joint return or a surviving 
        spouse (as defined in section 2(a)),
            ``(2) $112,500 in the case of a head of household (as 
        defined in section 2(b)), and
            ``(3) $75,000 in any other case.
    ``(f) Definitions and Special Rules.--
            ``(1) Applicable taxable year.--For purposes of this 
        section, the term `applicable taxable year' means the taxable 
        year ending in the calendar year preceding the date on which a 
        credit under subsection (a) is allowed.
            ``(2) Modified adjusted gross income.--For purposes of this 
        section, the term `modified adjusted gross income' means 
        adjusted gross income determined without regard to sections 
        911, 931, and 933.
            ``(3) National total unemployment rate.--For purposes of 
        this section, the term `national total unemployment rate' means 
        the rate determined in the most recently available unemployment 
        data release published by the Bureau of Labor Statistics of the 
        Department of Labor.
            ``(4) Dependent defined.--For purposes of this section, the 
        term `dependent' has the meaning given such term in section 
        152.
            ``(5) 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.
            ``(6) Identification number requirement.--
                    ``(A) In general.--The credit amount determined 
                under subsection (c) shall be treated as being zero 
                unless the taxpayer includes the TIN (as defined in 
                section 7701(a)(41)) of the taxpayer on the return of 
                tax for the taxable year.
                    ``(B) Joint returns.--In the case of a joint 
                return, the credit amount determined under subsection 
                (c) shall be treated as being--
                            ``(i) zero if the TIN of neither spouse is 
                        included on the return of tax for the taxable 
                        year, and
                            ``(ii) the amount calculated for a single 
                        filer, if the TIN of only one spouse is so 
                        included.
                    ``(C) Dependents.--A dependent shall not be taken 
                into account under subsection (a)(2) unless the TIN of 
                such dependent is included on the return of tax for the 
                taxable year.
                    ``(D) Special rule for members of the armed 
                forces.--Paragraph (1) shall not apply to a joint 
                return where at least 1 spouse was a member of the 
                Armed Forces of the United States at any time during 
                the applicable taxable year.
                    ``(E) Coordination with certain advance payments.--
                In the case of any payment made pursuant to subsection 
                (h)(5)(A)(ii), a TIN shall be treated for purposes of 
                this paragraph as included on the taxpayer's return of 
                tax if such TIN is provided pursuant to such 
                subsection.
    ``(g) 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 refunds and credits made or allowed to the taxpayer 
        (or any dependent of the taxpayer) under subsection (h). 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.--In the case of a refund or credit 
        made or allowed under subsection (h) with respect to a joint 
        return, half of such refund or credit shall be treated as 
        having been made or allowed to each individual filing such 
        return.
    ``(h) Advance Refunds and Credits.--
            ``(1) In general.--Subject to paragraph (5), each 
        individual who was an eligible individual in an applicable 
        taxable year shall be treated as having made a payment against 
        the tax imposed by chapter 1 for such taxable year in an amount 
        equal to the advance refund amount for such taxable year.
            ``(2) Advance refund amount.--For purposes of paragraph 
        (1), the advance refund amount is the amount that would have 
        been allowed as a credit under this section for such taxable 
        year if this section (other than subsection (f) and this 
        subsection) had applied to such taxable year.
            ``(3) Timing and manner of payments.--
                    ``(A) Timing.--The Secretary shall, subject to the 
                provisions of this title, refund or credit any 
                overpayment attributable to this section as rapidly as 
                possible.
                    ``(B) Delivery of payments.--Notwithstanding any 
                other provision of law, the Secretary may certify and 
                disburse refunds payable under this section--
                            ``(i) electronically to any account to 
                        which the payee authorized, on or after January 
                        1, 2018, the delivery of a refund of taxes 
                        under this title or of a Federal payment (as 
                        defined in section 3332 of title 31, United 
                        States Code),
                            ``(ii) to a Direct Express prepaid debit 
                        card, or
                            ``(iii) in the event that electronic 
                        disbursement or Direct Express payment is not 
                        possible, through such other means as are 
                        determined appropriate by the Secretary, 
                        including through the use of stored value cards 
                        and online payment systems.
                    ``(C) Waiver of certain rules.--Notwithstanding 
                section 3325 of title 31, United States Code, or any 
                other provision of law, with respect to any payment of 
                a refund under this subsection, a disbursing official 
                in the executive branch of the United States Government 
                may modify payment information received from an officer 
                or employee described in section 3325(a)(1)(B) of such 
                title for the purpose of facilitating the accurate and 
                efficient delivery of such payment. Except in cases of 
                fraud or reckless neglect, no liability under section 
                3325, 3527, 3528, or 3529 of title 31, United States 
                Code, shall be imposed with respect to payments made 
                under this subparagraph.
            ``(4) No interest.--No interest shall be allowed on any 
        overpayment attributable to this section.
            ``(5) Application to individuals who do not file a return 
        of tax for applicable tax year.--
                    ``(A) In general.--In the case of an individual 
                who, at the time of any determination made pursuant to 
                paragraph (3), has not filed a tax return for an 
                applicable tax year described in paragraph (1), the 
                Secretary shall--
                            ``(i) apply paragraph (1) by substituting 
                        the taxable year preceding the applicable 
                        taxable year, or
                            ``(ii) in the case of an individual who has 
                        not filed a tax return for the taxable year 
                        described in clause (i), determine the advance 
                        refund amount with respect to such individual 
                        on the basis of information with respect to 
                        such individual which--
                                    ``(I) in the case of a specified 
                                social security beneficiary or a 
                                specified supplemental security income 
                                recipient, is provided by the 
                                Commissioner of Social Security,
                                    ``(II) in the case of a specified 
                                railroad retirement beneficiary, is 
                                provided by the Railroad Retirement 
                                Board,
                                    ``(III) in the case of a specified 
                                veterans beneficiary, is provided by 
                                the Secretary of Veterans Affairs (in 
                                coordination with, and with the 
                                assistance of, the Commissioner of 
                                Social Security if appropriate), and
                                    ``(IV) in the case of any other 
                                individual, is determined using 
                                aggregate payment information provided 
                                by the employer of such individual, 
                                including information provided on Form 
                                W-2 or Form 1099.
                    ``(B) Specified social security beneficiary.--For 
                purposes of this paragraph--
                            ``(i) In general.--The term `specified 
                        social security beneficiary' means any 
                        individual who, for the last month that ends 
                        prior to the date of enactment of this section, 
                        is entitled to any monthly insurance benefit 
                        payable under title II of the Social Security 
                        Act (42 U.S.C. 401 et seq.), including payments 
                        made pursuant to sections 202(d), 223(g), and 
                        223(i)(7) of such Act.
                            ``(ii) Exception.--Such term shall not 
                        include any individual if such benefit is not 
                        payable for such month by reason of section 
                        202(x) of the Social Security Act (42 U.S.C. 
                        402(x)) or section 1129A of such Act (42 U.S.C. 
                        1320a-8a).
                    ``(C) Specified supplemental security income 
                recipient.--For purposes of this paragraph--
                            ``(i) In general.--The term `specified 
                        supplemental security income recipient' means 
                        any individual who, for the last month that 
                        ends prior to the date of enactment of this 
                        section, is eligible for a monthly benefit 
                        payable under title XVI of the Social Security 
                        Act (42 U.S.C. 1381 et seq.) (other than a 
                        benefit to an individual described in section 
                        1611(e)(1)(B) of such Act (42 U.S.C. 
                        1382(e)(1)(B))), including--
                                    ``(I) payments made pursuant to 
                                section 1614(a)(3)(C) of such Act (42 
                                U.S.C. 1382c(a)(3)(C)),
                                    ``(II) payments made pursuant to 
                                section 1619(a) (42 U.S.C. 1382h) or 
                                subsection (a)(4), (a)(7), or (p)(7) of 
                                section 1631 (42 U.S.C. 1383) of such 
                                Act, and
                                    ``(III) State supplementary 
                                payments of the type referred to in 
                                section 1616(a) of such Act (42 U.S.C. 
                                1382e(a)) (or payments of the type 
                                described in section 212(a) of Public 
                                Law 93-66) which are paid by the 
                                Commissioner under an agreement 
                                referred to in such section 1616(a) (or 
                                section 212(a) of Public Law 93-66).
                            ``(ii) Exception.--Such term shall not 
                        include any individual if such monthly benefit 
                        is not payable for such month by reason of 
                        subsection (e)(1)(A) or (e)(4) of section 1611 
                        (42 U.S.C. 1382) or section 1129A of such Act 
                        (42 U.S.C. 1320a-8a).
                    ``(D) Specified railroad retirement beneficiary.--
                For purposes of this paragraph, the term `specified 
                railroad retirement beneficiary' means any individual 
                who, for the last month that ends prior to the date of 
                enactment of this section, is entitled to a monthly 
                annuity or pension payment payable (without regard to 
                section 5(a)(ii) of the Railroad Retirement Act of 1974 
                (45 U.S.C. 231d(a)(ii))) under--
                            ``(i) section 2(a)(1) of such Act (45 
                        U.S.C. 231a(a)(1)),
                            ``(ii) section 2(c) of such Act (45 U.S.C. 
                        231a(c)),
                            ``(iii) section 2(d)(1) of such Act (45 
                        U.S.C. 231a(d)(1)), or
                            ``(iv) section 7(b)(2) of such Act (45 
                        U.S.C. 231f(b)(2)) with respect to any of the 
                        benefit payments described in subparagraph 
                        (C)(i).
                    ``(E) Specified veterans beneficiary.--For purposes 
                of this paragraph--
                            ``(i) In general.--The term `specified 
                        veterans beneficiary' means any individual who, 
                        for the last month that ends prior to the date 
                        of enactment of this section, is entitled to a 
                        compensation or pension payment payable under--
                                    ``(I) section 1110, 1117, 1121, 
                                1131, 1141, or 1151 of title 38, United 
                                States Code,
                                    ``(II) section 1310, 1312, 1313, 
                                1315, 1316, or 1318 of title 38, United 
                                States Code,
                                    ``(III) section 1513, 1521, 1533, 
                                1536, 1537, 1541, 1542, or 1562 of 
                                title 38, United States Code, or
                                    ``(IV) section 1805, 1815, or 1821 
                                of title 38, United States Code,
                        to a veteran, surviving spouse, child, or 
                        parent as described in paragraph (2), (3), 
                        (4)(A)(ii), or (5) of section 101, title 38, 
                        United States Code.
                            ``(ii) Exception.--Such term shall not 
                        include any individual if such compensation or 
                        pension payment is not payable, or was reduced, 
                        for such month by reason of section 1505, 5313, 
                        or 5313B of title 38, United States Code.
                    ``(F) Subsequent determinations and 
                redeterminations not taken into account.--For purposes 
                of this section, any individual's status as a specified 
                social security beneficiary, a specified supplemental 
                security income recipient, a specified railroad 
                retirement beneficiary, or a specified veterans 
                beneficiary shall be unaffected by any determination or 
                redetermination of any entitlement to, or eligibility 
                for, any benefit, payment, or compensation, if such 
                determination or redetermination occurs after the last 
                month that ends prior to the date of enactment of this 
                section.
                    ``(G) Payment to representative payees and 
                fiduciaries.--
                            ``(i) In general.--If the benefit, payment, 
                        or compensation referred to in subparagraph 
                        (C)(i), (D)(i), (E), or (F)(i) with respect to 
                        any specified individual is paid to a 
                        representative payee or fiduciary, payment by 
                        the Secretary under paragraph (3) with respect 
                        to such specified individual shall be made to 
                        such individual's representative payee or 
                        fiduciary and the entire payment shall be used 
                        only for the benefit of the individual who is 
                        entitled to the payment.
                            ``(ii) Application of enforcement 
                        provisions.--
                                    ``(I) In the case of a payment 
                                described in clause (i) which is made 
                                with respect to a specified social 
                                security beneficiary or a specified 
                                supplemental security income recipient, 
                                section 1129(a)(3) of the Social 
                                Security Act (42 U.S.C. 1320a-8(a)(3)) 
                                shall apply to such payment in the same 
                                manner as such section applies to a 
                                payment under title II or XVI of such 
                                Act.
                                    ``(II) In the case of a payment 
                                described in clause (i) which is made 
                                with respect to a specified railroad 
                                retirement beneficiary, section 13 of 
                                the Railroad Retirement Act (45 U.S.C. 
                                231l) shall apply to such payment in 
                                the same manner as such section applies 
                                to a payment under such Act.
                                    ``(III) In the case of a payment 
                                described in clause (i) which is made 
                                with respect to a specified veterans 
                                beneficiary, sections 5502, 6106, and 
                                6108 of title 38, United States Code, 
                                shall apply to such payment in the same 
                                manner as such sections apply to a 
                                payment under such title.
            ``(6) Notice to taxpayer.--Not later than 15 days after the 
        date on which the Secretary distributed any payment to an 
        eligible taxpayer pursuant to this subsection, notice shall be 
        sent by mail to such taxpayer's last known address. Such notice 
        shall indicate the method by which such payment was made, the 
        amount of such payment, and a phone number for the appropriate 
        point of contact at the Internal Revenue Service to report any 
        error with respect to such payment.
    ``(i) 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 (h) (including the determination of the amount of 
        such payment) if such information is not otherwise available to 
        the Secretary, and
            ``(2) regulations or other guidance providing for the 
        proper treatment of joint returns and taxpayers with dependents 
        to ensure that an individual is not taken into account more 
        than once in determining the amount of any credit under 
        subsection (a) and any credit or refund under subsection 
        (h).''.
    (b) Treatment of Certain Possessions.--
            (1) Payments to possessions with mirror code tax systems.--
        The Secretary of the Treasury 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 government of the respective 
        possession.
            (2) Payments to other possessions.--The Secretary of the 
        Treasury shall pay to each possession of the United States 
        which does not have a mirror code tax system amounts estimated 
        by the Secretary of the Treasury as being equal to the 
        aggregate 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 respective possession has a plan, which has been 
        approved by the Secretary of the Treasury, under which such 
        possession will promptly distribute such payments to its 
        residents.
            (3) Coordination with credit allowed against united states 
        income taxes.--No credit shall be allowed against United States 
        income taxes under section 6428A of the Internal Revenue Code 
        of 1986 (as added by this section), nor shall any credit or 
        refund be made or allowed under subsection (h) 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).
            (4) Mirror code tax system.--For purposes of this 
        subsection, the term ``mirror code tax system'' means, with 
        respect to any possession of the United States, the income tax 
        system of such possession if the income tax liability of the 
        residents of 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.
    (c) Administrative Provisions.--
            (1) Definition of deficiency.--Section 6211(b)(4)(A) of the 
        Internal Revenue Code of 1986 is amended by striking ``and 
        6428'' and inserting ``6428, and 6428A''.
            (2) Mathematical or clerical error authority.--Section 
        6213(g)(2) of such Code is amended--
                    (A) by inserting ``or section 6428A (relating to 
                additional recovery rebates to individuals)'' before 
                the comma at the end of subparagraph (H), and
                    (B) by striking ``or 6428'' in subparagraph (L) and 
                inserting ``6428, or 6428A''.
            (3) Exception from reduction or offset.--Any credit or 
        refund allowed or made to any individual by reason of section 
        6428A of the Internal Revenue Code of 1986 (as added by this 
        section) or by reason of subsection (b) of this section shall 
        not be--
                    (A) subject to reduction or offset pursuant to 
                section 3716 or 3720A of title 31, United States Code,
                    (B) subject to reduction or offset pursuant to 
                subsection (c), (d), (e), or (f) of section 6402 of the 
                Internal Revenue Code of 1986, or
                    (C) reduced or offset by other assessed Federal 
                taxes that would otherwise be subject to levy or 
                collection.
            (4) Assignment of benefits.--
                    (A) In general.--Any applicable payment shall not 
                be subject to transfer, assignment, execution, levy, 
                attachment, garnishment, or other legal process, or the 
                operation of any bankruptcy or insolvency law, to the 
                same extent as payments described in section 207 of the 
                Social Security Act (42 U.S.C. 407) without regard to 
                subsection (b) thereof.
                    (B) Encoding of payments.--As soon as practicable 
                after the date of the enactment of the paragraph, the 
                Secretary of the Treasury shall encode applicable 
                payments that are paid electronically to any account--
                            (i) with a unique identifier that is 
                        reasonably sufficient to allow a financial 
                        institution to identify the payment as a 
                        payment protected under subparagraph (A), and
                            (ii) pursuant to the same specifications as 
                        required for a benefit payment to which part 
                        212 of title 31, Code of Federal regulations 
                        applies.
                    (C) Garnishment.--
                            (i) Encoded payments.--Upon receipt of a 
                        garnishment order that applies to an account 
                        that has received an applicable payment that is 
                        encoded as provided in subparagraph (B), a 
                        financial institution shall follow the 
                        requirements and procedures set forth in part 
                        212 of title 31, Code of Federal Regulations. 
                        This paragraph shall not alter the status of 
                        payments as tax refunds or other nonbenefit 
                        payments for purposes of any reclamation rights 
                        of the Department of the Treasury or the 
                        Internal Revenue Service as per part 210 of 
                        title 31 of the Code of Federal Regulations.
                            (ii) Other payments.--If a financial 
                        institution receives a garnishment order (other 
                        than an order that has been served by the 
                        United States) that applies to an account into 
                        which an applicable payment that has not been 
                        encoded as provided in subparagraph (B) has 
                        been deposited on any date in the prior 60 days 
                        (including any date before the date of the 
                        enactment of this paragraph), the financial 
                        institution, upon the request of the account 
                        holder or for purposes of complying in good 
                        faith with a State order, State law, court 
                        order, or interpretation by a State Attorney 
                        General relating to garnishment order, may, but 
                        is not required to, treat the amount of the 
                        payment as exempt under law from garnishment 
                        without requiring the account holder to assert 
                        any right of garnishment exemption or requiring 
                        the consent of the judgment creditor.
                            (iii) Liability.--A financial institution 
                        that complies in good faith with clause (i) or 
                        that acts in good faith in reliance on clause 
                        (ii) shall not be liable under any Federal or 
                        State law, regulation, or court or other order 
                        to a creditor that initiates an order for any 
                        protected amounts, to an account holder for any 
                        frozen amounts or garnishment order applied.
                    (D) Definitions.--For purposes of this paragraph--
                            (i) Account holder.--The term ``account 
                        holder'' means a natural person against whom a 
                        garnishment order is issued and whose name 
                        appears in a financial institution's records.
                            (ii) Applicable payment.--The term 
                        ``applicable payment'' means any payment of 
                        credit or refund by reason of section 6428 of 
                        such Code (as so added) or by reason of 
                        subsection (c) of this section.
                            (iii) Garnishment.--The term 
                        ``garnishment'' means execution, levy, 
                        attachment, garnishment, or other legal 
                        process.
                            (iv) Garnishment order.--The term 
                        ``garnishment order'' means a writ, order, 
                        notice, summons, judgment, levy, or similar 
                        written instruction issued by a court, a State 
                        or State agency, a municipality or municipal 
                        corporation, or a State child support 
                        enforcement agency, including a lien arising by 
                        operation of law for overdue child support or 
                        an order to freeze the assets in an account, to 
                        effect a garnishment against a debtor.
            (5) Treatment of credit and advance payments.--For purposes 
        of section 1324 of title 31, United States Code, any credit 
        under section 6428A(a) of the Internal Revenue Code of 1986, 
        any credit or refund under section 6428A(h) of such Code, and 
        any payment under subsection (b) of this section, shall be 
        treated in the same manner as a refund due from a credit 
        provision referred to in subsection (b)(2) of such section 
        1324.
            (6) Agency information sharing and assistance.--The 
        Commissioner of Social Security, the Railroad Retirement Board, 
        and the Secretary of Veterans Affairs shall each provide the 
        Secretary of the Treasury (or the Secretary's delegate) such 
        information and assistance as the Secretary of the Treasury (or 
        the Secretary's delegate) may require for purposes of making 
        payments under section 6428A(g) of the Internal Revenue Code of 
        1986 to individuals described in paragraph (5)(A)(ii) thereof.
            (7) Clerical amendment.--The table of sections for 
        subchapter B of chapter 65 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 6428 
        the following new item:

``Sec. 6428A. Additional recovery rebates to individuals.''.
    (d) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 3. REFUND OF BALANCE OWED WITH RESPECT TO CERTAIN DEPENDENTS.

    In the case of any taxpayer with respect to whom a partial refund 
or credit was made or allowed before the date of the enactment of this 
Act under subsection (f) of section 6428 of the Internal Revenue Code 
of 1986 and for whom a balance is owed with respect to a dependent, the 
Secretary shall, before December 31, 2020, certify and disburse the 
balance of such refund electronically to any account to which the payee 
authorized, on or after January 1, 2018, the delivery of a refund of 
taxes or of a Federal payment (as defined in section 3332 of title 31, 
United States Code).
                                 <all>