Title: To amend the Internal Revenue Code of 1986 to provide for additional recovery rebates for individuals, and for other purposes.
Policy area: Taxation

Summary:
This bill provides for additional 2020 recovery rebates (i.e., refundable tax credits) for individual taxpayers whose gross income does not exceed $75,000 ($150,000 for joint return filers). The amount of such rebates are $2,000 for each individual taxpayer ($4,000 for joint return filers) and $600 for each qualifying child of the taxpayer. The Internal Revenue Service may determine eligibility for the recovery rebate based on a taxpayer's 2019 tax return or other information if the taxpayer has not filed a return for 2019.
To be eligible for a recovery rebate, a taxpayer must provide a valid identification number (i.e., a Social Security account number). If only one spouse filing a joint return provides a valid identification number, the amount of the recovery rebate is reduced to $2,000. The bill provides a limited exemption from garnishment and other offsets for recovery rebates.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9050 Introduced in House (IH)]

<DOC>






116th CONGRESS
  2d Session
                                H. R. 9050

 To amend the Internal Revenue Code of 1986 to provide for additional 
       recovery rebates for individuals, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 24, 2020

   Ms. Tlaib (for herself, Ms. Jayapal, Ms. Pressley, and Ms. Omar) 
 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 for additional 
       recovery rebates for individuals, 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. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS.

    (a) In General.--Subchapter B of chapter 65 of subtitle F is 
amended by inserting after section 6428 the following new section:

``SEC. 6428A. ADDITIONAL 2020 RECOVERY REBATES FOR INDIVIDUALS.

    ``(a) In General.--In addition to the credit allowed under section 
6428, in the case of an eligible individual, there shall be allowed as 
a credit against the tax imposed by subtitle A for the first taxable 
year beginning in 2020 an amount equal to the sum of--
            ``(1) $2,000 ($4,000 in the case of eligible individuals 
        filing a joint return), plus
            ``(2) an amount equal to the product of $600 multiplied by 
        the number of qualifying children (within the meaning of 
        section 24(c)) of the taxpayer.
    ``(b) Treatment of Credit.--The credit allowed by subsection (a) 
shall be treated as allowed by subpart C of part IV of subchapter A of 
chapter 1.
    ``(c) Limitation Based on Adjusted Gross Income.--The amount of the 
credit allowed by subsection (a) (determined without regard to this 
subsection and subsection (e)) shall be reduced (but not below zero) by 
5 percent of so much of the taxpayer's adjusted gross income 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 the case of a taxpayer not described in 
        paragraph (1) or (2).
    ``(d) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means 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) Coordination With Advance Refunds of Credit.--
            ``(1) In general.--The amount of the credit which would 
        (but for this paragraph) be allowable under this section shall 
        be reduced (but not below zero) by the aggregate refunds and 
        credits made or allowed to the taxpayer under subsection (f). 
        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.--Except as otherwise provided by the 
        Secretary, in the case of a refund or credit made or allowed 
        under subsection (f) 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.
    ``(f) Advance Refunds and Credits.--
            ``(1) In general.--Each individual who was an eligible 
        individual for such individual's first taxable year beginning 
        in 2019 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 (e) and this 
        subsection) had applied to such taxable year. For purposes of 
        determining the advance refund amount with respect to such 
        taxable year--
                    ``(A) any individual who was deceased before 
                January 1, 2020, shall be treated for purposes of 
                applying subsection (g) in the same manner as if the 
                valid identification number of such person was not 
                included on the return of tax for such taxable year, 
                and
                    ``(B) no amount shall be determined under this 
                subsection with respect to any qualifying child of the 
                taxpayer if--
                            ``(i) the taxpayer was deceased before 
                        January 1, 2020, or
                            ``(ii) in the case of a joint return, both 
                        taxpayers were deceased before January 1, 2020.
            ``(3) Timing and manner of payments.--
                    ``(A) Timing.--
                            ``(i) In general.--The Secretary shall, 
                        subject to the provisions of this title, refund 
                        or credit any overpayment attributable to this 
                        subsection as rapidly as possible.
                            ``(ii) Deadline.--
                                    ``(I) In general.--Except as 
                                provided in subclause (II), no refund 
                                or credit shall be made or allowed 
                                under this subsection after January 15, 
                                2021.
                                    ``(II) Exception for mirror code 
                                possessions.--In the case of a 
                                possession of the United States which 
                                has a mirror code tax system (as such 
                                terms are defined in section 2(c) of 
                                the COVID-related Tax Relief Act of 
                                2020), no refund or credit shall be 
                                made or allowed under this subsection 
                                after the earlier of--
                                            ``(aa) such date as is 
                                        determined appropriate by the 
                                        Secretary, or
                                            ``(bb) September 30, 2021.
                    ``(B) Delivery of payments.--Notwithstanding any 
                other provision of law, the Secretary may certify and 
                disburse refunds payable under this subsection 
                electronically to--
                            ``(i) any account to which the payee 
                        authorized, on or after January 1, 2019, 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) any account belonging to a payee 
                        from which that individual, on or after January 
                        1, 2019, made a payment of taxes under this 
                        title, or
                            ``(iii) any Treasury-sponsored account (as 
                        defined in section 208.2 of title 31, Code of 
                        Federal Regulations).
                    ``(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 subsection.
            ``(5) Application to certain individuals who do not file a 
        return of tax for 2019.--
                    ``(A) In general.--In the case of a specified 
                individual who, at the time of any determination made 
                pursuant to paragraph (3), has not filed a tax return 
                for the year described in paragraph (1), the Secretary 
                may use information with respect to such individual 
                which is provided by--
                            ``(i) in the case of a specified social 
                        security beneficiary or a specified 
                        supplemental security income recipient, the 
                        Commissioner of Social Security,
                            ``(ii) in the case of a specified railroad 
                        retirement beneficiary, the Railroad Retirement 
                        Board, and
                            ``(iii) in the case of a specified veterans 
                        beneficiary, the Secretary of Veterans Affairs 
                        (in coordination with, and with the assistance 
                        of, the Commissioner of Social Security if 
                        appropriate).
                    ``(B) Specified individual.--For purposes of this 
                paragraph, the term `specified individual' means any 
                individual who is--
                            ``(i) a specified social security 
                        beneficiary,
                            ``(ii) a specified supplemental security 
                        income recipient,
                            ``(iii) a specified railroad retirement 
                        beneficiary, or
                            ``(iv) a specified veterans beneficiary.
                    ``(C) Specified social security beneficiary.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `specified social security 
                        beneficiary' means any individual who, for the 
                        last month for which the Secretary has 
                        available information as of 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.--For purposes of this 
                        paragraph, the term `specified social security 
                        beneficiary' shall not include any individual 
                        if such benefit is not payable for such month 
                        by reason of section 202(x)(1)(A) of the Social 
                        Security Act (42 U.S.C. 402(x)(1)(A)) or 
                        section 1129A of such Act (42 U.S.C. 1320a-8a).
                    ``(D) Specified supplemental security income 
                recipient.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `specified supplemental 
                        security income recipient' means any individual 
                        who, for the last month for which the Secretary 
                        has available information as of 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.), 
                        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(a)) 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.--For purposes of this 
                        paragraph, the term `specified supplemental 
                        security income recipient' shall not include 
                        any individual if such monthly benefit is not 
                        payable for such month by reason of section 
                        1611(e)(1)(A) of the Social Security Act (42 
                        U.S.C. 1382(e)(1)(A)) or section 1129A of such 
                        Act (42 U.S.C. 1320a-8a).
                    ``(E) Specified railroad retirement beneficiary.--
                For purposes of this paragraph, the term `specified 
                railroad retirement beneficiary' means any individual 
                who, for the last month for which the Secretary has 
                available information as of 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).
                    ``(F) Specified veterans beneficiary.--
                            ``(i) In general.--For purposes of this 
                        paragraph, the term `specified veterans 
                        beneficiary' means any individual who, for the 
                        last month for which the Secretary has 
                        available information as of 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.--For purposes of this 
                        paragraph, the term `specified veterans 
                        beneficiary' 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 or 5313 of title 38, 
                        United States Code.
                    ``(G) 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 for which the Secretary has available information 
                as of the date of enactment of this section.
                    ``(H) 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.
                    ``(I) Ineligibility for special rule not to be 
                interpreted as general ineligibility.--An individual 
                shall not fail to be treated as an eligible individual 
                for purposes of this subsection or subsection (a) 
                merely because such individual is not a specified 
                individual (including by reason of subparagraph 
                (C)(ii), (D)(ii), or (F)(ii)).
            ``(6) Notice to taxpayer.--As soon as practicable after the 
        date on which the Secretary distributed any payment to an 
        eligible taxpayer pursuant to this subsection, the Secretary 
        shall send notice 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 failure to receive such payment.
    ``(g) Identification Number Requirement.--
            ``(1) In general.--In the case of a return other than a 
        joint return, the $2,000 amount in subsection (a)(1) shall be 
        treated as being zero unless the taxpayer includes the valid 
        identification number of the taxpayer on the return of tax for 
        the taxable year.
            ``(2) Joint returns.--In the case of a joint return, the 
        $4,000 amount in subsection (a)(1) shall be treated as being--
                    ``(A) $2,000 if the valid identification number of 
                only 1 spouse is included on the return of tax for the 
                taxable year, and
                    ``(B) zero if the valid identification number of 
                neither spouse is so included.
            ``(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) Coordination with certain advance payments.--In the 
        case of any payment under subsection (f) which is based on 
        information provided under paragraph (5) of such subsection, a 
        valid identification number shall be treated for purposes of 
        this subsection as included on the taxpayer's return of tax if 
        such valid identification number is provided pursuant to 
        subsection (f)(5).
            ``(7) 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.
    ``(h) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary to carry out the purposes of this 
section, including any such measures as are deemed appropriate to avoid 
allowing multiple credits or rebates to a taxpayer.''.
    (b) Administrative Amendments.--
            (1) Definition of deficiency.--Section 6211(b)(4)(A) is 
        amended by striking ``and 6428'' and inserting ``6428, and 
        6428A''.
            (2) Mathematical or clerical error authority.--Section 
        6213(g)(2)(L) is amended by striking ``or 6428'' and inserting 
        ``6428, or 6428A''.
    (c) Treatment of Possessions.--
            (1) Payments to possessions.--
                    (A) Mirror code possession.--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.
                    (B) 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.
            (2) 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) 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 (1)(B).
            (3) Definitions and special rules.--
                    (A) Possession of the united states.--For purposes 
                of this subsection, the term ``possession of the United 
                States'' includes the Commonwealth of Puerto Rico and 
                the Commonwealth of the Northern Mariana Islands.
                    (B) 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) Treatment of payments.--For purposes of section 
                1324 of title 31, United States Code, the payments 
                under this subsection shall be treated in the same 
                manner as a refund due from a credit provision referred 
                to in subsection (b)(2) of such section.
    (d) Administrative Provisions.--
            (1) Exception from reduction or offset.--Any refund payable 
        by reason of section 6428A(f) of the Internal Revenue Code of 
        1986 (as added by this section), or any such refund payable by 
        reason of subsection (c) 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.
            (2) Assignment of benefits.--
                    (A) In general.--The right of any person to any 
                applicable payment shall not be transferable or 
                assignable, at law or in equity, and no applicable 
                payment shall be subject to, execution, levy, 
                attachment, garnishment, or other legal process, or the 
                operation of any bankruptcy or insolvency law.
                    (B) Encoding of payments.--In the case of an 
                applicable payment described in subparagraph 
                (E)(iii)(I) that is paid electronically by direct 
                deposit through the Automated Clearing House (ACH) 
                network, the Secretary of the Treasury (or the 
                Secretary's delegate) shall--
                            (i) issue the payment using a unique 
                        identifier that is reasonably sufficient to 
                        allow a financial institution to identify the 
                        payment as an applicable payment, and
                            (ii) further encode the payment pursuant to 
                        the same specifications as required for a 
                        benefit payment defined in section 212.3 of 
                        title 31, Code of Federal Regulations.
                    (C) Garnishment.--
                            (i) Encoded payments.--In the case 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, 
                        except--
                                    (I) notwithstanding section 212.4 
                                of title 31, Code of Federal 
                                Regulations (and except as provided in 
                                subclause (II)), a financial 
                                institution shall not fail to follow 
                                the procedures of sections 212.5 and 
                                212.6 of such title with respect to a 
                                garnishment order merely because such 
                                order has attached, or includes, a 
                                notice of right to garnish Federal 
                                benefits issued by a State child 
                                support enforcement agency, and
                                    (II) a financial institution shall 
                                not, with regard to any applicable 
                                payment, be required to provide the 
                                notice referenced in sections 212.6 and 
                                212.7 of title 31, Code of Federal 
                                Regulations.
                            (ii) Other payments.--In the case of a 
                        garnishment order (other than an order that has 
                        been served by the United States) that has been 
                        received by a financial institution and that 
                        applies to an account into which an applicable 
                        payment that has not been encoded as provided 
                        in subparagraph (B) has been deposited 
                        electronically on any date during the lookback 
                        period or into which an applicable payment that 
                        has been deposited by check on any date in the 
                        lookback period, the financial institution, 
                        upon the request of the account holder, shall 
                        treat the amount of the funds in the account at 
                        the time of the request, up to the amount of 
                        the applicable payment (in addition to any 
                        amounts otherwise protected under part 212 of 
                        title 31, Code of Federal Regulations), as 
                        exempt from a garnishment order without 
                        requiring the consent of the party serving the 
                        garnishment order or the judgment creditor.
                            (iii) Liability.--A financial institution 
                        that acts in good faith in reliance on clause 
                        (i) or (ii) shall not be subject to liability 
                        or regulatory action under any Federal or State 
                        law, regulation, court or other order, or 
                        regulatory interpretation for actions 
                        concerning any applicable payments.
                    (D) No reclamation rights.--This paragraph shall 
                not alter the status of applicable payments as tax 
                refunds or other nonbenefit payments for purpose of any 
                reclamation rights of the Department of the Treasury or 
                the Internal Revenue Service as per part 210 of title 
                31, Code of Federal Regulations.
                    (E) Definitions.--For purposes of this paragraph--
                            (i) Account holder.--The term ``account 
                        holder'' means a natural person whose name 
                        appears in a financial institution's records as 
                        the direct or beneficial owner of an account.
                            (ii) Account review.--The term ``account 
                        review'' means the process of examining 
                        deposits in an account to determine if an 
                        applicable payment has been deposited into the 
                        account during the lookback period. The 
                        financial institution shall perform the account 
                        review following the procedures outlined in 
                        section 212.5 of title 31, Code of Federal 
                        Regulations and in accordance with the 
                        requirements of section 212.6 of title 31, Code 
                        of Federal Regulations.
                            (iii) Applicable payment.--The term 
                        ``applicable payment'' means--
                                    (I) any advance refund amount paid 
                                pursuant to section 6428A(f) of 
                                Internal Revenue Code of 1986 (as added 
                                by this section),
                                    (II) any payment made by a 
                                possession of the United States with a 
                                mirror code tax system (as defined in 
                                subsection (c) of this section) 
                                pursuant to such subsection which 
                                corresponds to a payment described in 
                                subclause (I), and
                                    (III) any payment made by a 
                                possession of the United States without 
                                a mirror code tax system (as so 
                                defined) pursuant to subsection (c) of 
                                this section.
                            (iv) Garnishment.--The term ``garnishment'' 
                        means execution, levy, attachment, garnishment, 
                        or other legal process.
                            (v) 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.
                            (vi) Lookback period.--The term ``lookback 
                        period'' means the two month period that begins 
                        on the date preceding the date of account 
                        review and ends on the corresponding date of 
                        the month two months earlier, or on the last 
                        date of the month two months earlier if the 
                        corresponding date does not exist.
            (3) Agency information sharing and assistance.--
                    (A) In general.--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--
                            (i) making payments under section 6428A(f) 
                        of the Internal Revenue Code of 1986 to 
                        individuals described in paragraph (5)(A) 
                        thereof, or
                            (ii) providing administrative assistance to 
                        a possession of the United States (as defined 
                        in subsection (c)(3)(A)) to allow such 
                        possession to promptly distribute payments 
                        under subsection (c) to its residents.
                    (B) Exchange of information with possessions.--Any 
                information provided to the Secretary of the Treasury 
                (or the Secretary's delegate) pursuant to subparagraph 
                (A)(ii) may be exchanged with a possession of the 
                United States in accordance with the applicable tax 
                coordination agreement for information exchange and 
                administrative assistance that the Internal Revenue 
                Service has agreed to with such possession.
    (e) Public Awareness Campaign.--The Secretary of the Treasury (or 
the Secretary's delegate) shall conduct a public awareness campaign, in 
coordination with the Commissioner of Social Security and the heads of 
other relevant Federal agencies, to provide information regarding the 
availability of the credit and rebate allowed under section 6428A of 
the Internal Revenue Code of 1986 (as added by this section), including 
information with respect to individuals who may not have filed a tax 
return for taxable year 2019.
    (f) Appropriations To Carry Out Rebates and Address COVID-Related 
Tax Administration Issues.--
            (1) In general.--Immediately upon the enactment of this 
        Act, the following sums are appropriated, out of any money in 
        the Treasury not otherwise appropriated, for the fiscal year 
        ending September 30, 2021:
                    (A) Department of the treasury.--
                            (i) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Taxpayer Services'', $178,335,000, to 
                        remain available until September 30, 2021.
                            (ii) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Operations Support'', $273,237,000, to 
                        remain available until September 30, 2021.
                            (iii) For an additional amount for 
                        ``Department of the Treasury--Internal Revenue 
                        Service--Enforcement'', $57,428,000, to remain 
                        available until September 30, 2021.
                Amounts made available in appropriations under this 
                subparagraph may be transferred between such 
                appropriations upon the advance notification of the 
                Committees on Appropriations of the House of 
                Representatives and the Senate. Such transfer authority 
                is in addition to any other transfer authority provided 
                by law.
                    (B) Social security administration.--For an 
                additional amount for ``Social Security 
                Administration--Limitation on Administrative 
                Expenses'', $38,000,000, to remain available until 
                September 30, 2021.
                    (C) Railroad retirement board.--For an additional 
                amount for ``Railroad Retirement Board--Limitation on 
                Administration'', $8,300, to remain available until 
                September 30, 2021.
            (2) Reports.--No later than 15 days after enactment of this 
        Act, the Secretary of the Treasury shall submit a plan to the 
        Committees on Appropriations of the House of Representatives 
        and the Senate detailing the expected use of the funds provided 
        by paragraph (1)(A). Beginning 90 days after enactment of this 
        Act, the Secretary of the Treasury shall submit a quarterly 
        report to the Committees on Appropriations of the House of 
        Representatives and the Senate detailing the actual expenditure 
        of funds provided by paragraph (1)(A) and the expected 
        expenditure of such funds in the subsequent quarter.
    (g) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``6428A,'' after 
        ``6428,''.
            (2) The table of sections for subchapter B of chapter 65 of 
        subtitle F is amended by inserting after the item relating to 
        section 6428 the following:

``Sec. 6428A. Additional 2020 recovery rebates for individuals.''.
                                 <all>