Title: All Dependent Children Count Act
Policy area: Taxation

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

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6420 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6420

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 31, 2020

 Ms. Craig (for herself, Mrs. Axne, Mr. Beyer, Mr. Bishop of Georgia, 
Mr. Blumenauer, Ms. Blunt Rochester, Mr. Cardenas, Mr. Castro of Texas, 
Mr. Cicilline, Mr. Cohen, Mr. Connolly, Mr. Crow, Ms. Davids of Kansas, 
      Ms. Dean, Mr. DeFazio, Mr. Deutch, Mr. Michael F. Doyle of 
 Pennsylvania, Ms. Escobar, Mr. Espaillat, Mr. Fortenberry, Ms. Garcia 
 of Texas, Mr. Gonzalez of Texas, Mr. Higgins of New York, Ms. Jackson 
   Lee, Ms. Jayapal, Ms. Kaptur, Mr. Kilmer, Mr. Krishnamoorthi, Ms. 
 Kuster of New Hampshire, Mr. Langevin, Mr. Larsen of Washington, Mr. 
  Larson of Connecticut, Mr. Loebsack, Mr. Lowenthal, Mr. Lujan, Mr. 
Lynch, Mrs. Carolyn B. Maloney of New York, Mr. Sean Patrick Maloney of 
New York, Mr. McAdams, Mr. Meeks, Mr. Levin of California, Mr. Morelle, 
     Ms. Mucarsel-Powell, Mrs. Murphy of Florida, Mr. Nadler, Mrs. 
   Napolitano, Mr. Neguse, Ms. Norton, Mr. Panetta, Mr. Pappas, Mr. 
 Peterson, Mr. Phillips, Ms. Pingree, Mr. Pocan, Ms. Porter, Mr. Price 
of North Carolina, Mr. Rose of New York, Mr. Rouda, Ms. Roybal-Allard, 
 Mr. Ruppersberger, Mr. Ryan, Mr. Sablan, Ms. Scanlon, Ms. Schakowsky, 
  Mr. David Scott of Georgia, Ms. Sewell of Alabama, Ms. Shalala, Ms. 
Sherrill, Ms. Slotkin, Mr. Smith of Washington, Mr. Soto, Ms. Stevens, 
   Mr. Takano, Ms. Tlaib, Mrs. Trahan, Mr. Trone, Ms. Underwood, Ms. 
  Velazquez, Mrs. Watson Coleman, Mr. Welch, Ms. Wild, Ms. Wilson of 
 Florida, Mr. Yarmuth, Mr. Katko, Ms. Judy Chu of California, and Ms. 
 Spanberger) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


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

    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 Dependent Children Count Act''.

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

    (a) In General.--Section 6428(a)(2) of the Internal Revenue Code of 
1986, as added by Public Law 116-136, is amended by striking ``section 
24(c)'' and inserting ``section 152(c)''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 2201 of division A of Public Law 116-
136.
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