Title: Emergency Money for the People Act
Policy area: Taxation

Summary:
Emergency Money for the People Act
This bill directs the Department of the Treasury to make monthly payments during a specified 12-month period to certain citizens and noncitizens of the United States and their dependent children. The amount of such payments shall be $2,000 each month ($4,000 for married couples filing joint returns) and additional amounts for their dependent children. The monthly amount shall be phased out for individuals whose adjusted gross income exceeds $130,000 ($260,000 for joint return filers). The payments must begin within 14 days of the enactment of this bill.
The bill allows such monthly payments for individuals who are not U.S. citizens or residents, but have been physically present in the United States continuously since January 27, 2020 (the effective date of the public health emergency resulting from the COVID-19 [i.e. coronavirus disease 2019] pandemic), and continue to be physically present in the United States throughout the duration of the payment period.
If Treasury does not have sufficient tax return information to make payments to an eligible individual, it shall consult with the Department of Veteran Affairs and the Social Security Administration and any agency making pension or annuity payments to such individual.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6496 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6496

  To provide for the issuance of emergency monthly payments to every 
   American throughout the duration of the coronavirus crisis to be 
provided by the Department of the Treasury, in consultation with other 
                      Federal and State agencies.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 14, 2020

Mr. Ryan (for himself, Mr. Khanna, Ms. Tlaib, Mr. Soto, Mr. Engel, Ms. 
  Lee of California, Ms. Jayapal, Mrs. Watson Coleman, Ms. Meng, Mr. 
Espaillat, Ms. Judy Chu of California, Mr. Blumenauer, Ms. DeGette, Ms. 
   Scanlon, Ms. Velazquez, Mr. Michael F. Doyle of Pennsylvania, Mr. 
 Lowenthal, Mr. Neguse, and Mr. Ted Lieu of California) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To provide for the issuance of emergency monthly payments to every 
   American throughout the duration of the coronavirus crisis to be 
provided by the Department of the Treasury, in consultation with other 
                      Federal and State agencies.

    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 ``Emergency Money for the People 
Act''.

SEC. 2. EMERGENCY PAYMENTS.

    (a) General Rule.--
            (1) Directive to make payments.--The Secretary of the 
        Treasury shall make a payment in each month of the payment 
        period to each eligible individual.
            (2) Beginning date.--Payments for the first of such months 
        shall be distributed within 14 days after the date of the 
        enactment of this Act.
            (3) Payment period.--The term ``payment period'' means the 
        12-month period beginning with the first month in which the 
        Secretary makes a payment under paragraph (1), unless as of the 
        end of the sixth month of such period the employment-to-
        population ratio for people ages 16 and over is greater than 60 
        percent.
            (4) Form and manner of payments.--Payments under paragraph 
        (1) shall be made in such form and manner as the Secretary 
        shall provide, except that the Secretary shall--
                    (A) offer the option of receiving payments under 
                this section by direct deposit, check, pre-paid debit 
                card, or electronic transfer of payment through an 
                electronic transfer application that can be used on 
                mobile devices to receive payments; and
                    (B) ensure that payments under this section are 
                made to those without fixed addresses.
    (b) Eligible Individual.--For purposes of this section--
            (1) In general.--The term ``eligible individual'' means any 
        individual--
                    (A) who--
                            (i) is a citizen or resident of the United 
                        States; or
                            (ii) is described in paragraph (4);
                    (B) who, as of January 1, 2020, has attained the 
                age of 16; and
                    (C) whose adjusted gross income either--
                            (i) does not exceed the threshold amount 
                        for the taxable year beginning in 2019; or
                            (ii) would not exceed the threshold amount 
                        for the first taxable year beginning in 2020, 
                        determined on the basis of 2 consecutive months 
                        of such taxable year and annualized.
            (2) Special rule for married individuals.--In the case of 
        any individual who filed a joint return for the taxable year 
        beginning in 2019, the individual and the spouse of the 
        individual shall be treated as one person if either the 
        individual or the spouse of the individual meets the 
        requirements specified in subparagraphs (A) and (B) of 
        paragraph (1).
            (3) Certain dependents.--The term ``eligible individual'' 
        does not include any dependent (as defined in section 152 of 
        the Internal Revenue Code of 1986) who, as of December 31, 
        2019, has not attained the age of 16 and with respect to whom a 
        deduction under section 151(c) of such Code is allowable to 
        another individual for the taxable year beginning in 2019.
            (4) Special rule for individuals in the united states 
        continuously since the declaration of national emergency.--
                    (A) In general.--An individual is described in this 
                paragraph if the individual--
                            (i) is not a citizen or resident of the 
                        United States; and
                            (ii) has been physically present in the 
                        United States continuously since January 27, 
                        2020 (the effective date of the public health 
                        emergency declared pursuant to section 319 of 
                        the Public Health Service Act (42 U.S.C. 247d) 
                        resulting from the COVID-19 pandemic), and 
                        continues to be physically present in the 
                        United States throughout the duration of the 
                        payment period.
                    (B) Break in presence.--For purposes of 
                subparagraph (A)(ii), an individual shall be considered 
                to have failed to maintain continuous physical presence 
                in the United States if the individual has departed 
                from the United States for any period exceeding 90 days 
                or for any periods, in the aggregate, exceeding 180 
                days.
            (5) Consultation with other federal and state agencies.--
        For purposes of identifying and making payments under this 
        section to all eligible individuals for whom the Secretary does 
        not have sufficient tax return information to make such 
        payments, the Secretary shall consult with--
                    (A) the Secretary of Veterans Affairs and the 
                Commissioner of Social Security; and
                    (B) any agency making payments of pension or 
                annuity to individuals for service performed in the 
                employ of the United States or any State, political 
                subdivision of a State, or any instrumentality thereof, 
                which is not considered employment for purposes of 
                chapter 21 of the Internal Revenue Code of 1986.
    (c) Amount of Payment.--
            (1) In general.--The amount of each payment under 
        subsection (a) shall be--
                    (A) except as provided in subparagraph (B), $2,000 
                in the case of an individual described in subsection 
                (b)(1); and
                    (B) $4,000, made jointly, in the case of two 
                individuals filing a joint return for a taxable year 
                beginning in 2019.
            (2) Additional amount for dependents.--
                    (A) One child.--If a deduction is allowed for one 
                or more dependents on the return for the taxable year 
                beginning in 2019, the amount in paragraph (1) shall be 
                increased by $500 in the case of a return for which one 
                deduction is allowed under section 151(c) of the 
                Internal Revenue Code of 1986.
                    (B) Three or more children.--In the case of 
                deductions allowed for three or more dependents on the 
                return for the taxable year beginning in 2019, 
                subparagraph (A) shall be applied by substituting 
                ``$1,500'' for ``$500''.
            (3) Phaseout.--
                    (A) In general.--The amount of a payment specified 
                in paragraph (1) shall be reduced (but not below zero) 
                by 5 percentage points for each $1,000 (or fraction 
                thereof) by which the taxpayer's adjusted gross income 
                exceeds the threshold amount.
                    (B) Threshold amount.--For purposes of subparagraph 
                (A), the term ``threshold amount'' means--
                            (i) $130,000 in the case of an individual 
                        who filed a separate return for the taxable 
                        year beginning in 2019; and
                            (ii) $260,000 in the case of the 
                        individuals treated as one person under 
                        subsection (c)(2) who filed a joint return for 
                        the taxable year beginning in 2019.
    (d) Special Rules Relating to Available Information.--
            (1) Use of return information for 2018 returns.--For 
        purposes of making determinations under this section with 
        respect to any individual, if return information of such 
        individual is not available for the taxable year beginning in 
        2019, the Secretary shall use return information (if any) for 
        the taxable year 2018 instead.
            (2) Individuals for whom information not available.--In the 
        case of any individual for whom return information is not 
        available from the Internal Revenue Service and the Secretary 
        determines that sufficient information is not available from 
        the Social Security Administration or the Department of 
        Veterans Affairs, the Secretary shall provide for an 
        application process for individuals to receive payments under 
        this section. Such application shall be in such form and filed 
        in such manner as the Secretary may require. For purposes of 
        carrying out this section, the Secretary of the Treasury shall 
        work in cooperation with the Secretary of Veterans Affairs and 
        the Commissioner of Social Security.
    (e) Other Definitions.--For purposes of this section--
            (1) Citizen or resident.--The term ``citizen or resident of 
        the United States'' means a citizen or resident (as such terms 
        are used in section 7701(a)(30)(A) of the Internal Revenue Code 
        of 1986) of the United States.
            (2) United states defined.--The term ``United States'' 
        means the several States, the District of Columbia, American 
        Samoa, Guam, the Commonwealth of the Northern Mariana Islands, 
        Puerto Rico, and the United States Virgin Islands.
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of the Treasury or the Secretary's delegate.
            (4) Other terms.--Except as otherwise provided in this 
        section, any term used in this section which is used in the 
        Internal Revenue Code of 1986 shall have the meaning as used in 
        the Internal Revenue Code of 1986.
    (f) Special Rules.--For purposes of this section--
            (1) Income exclusion.--Payments under this section shall 
        not be includible in gross income for purposes of the Internal 
        Revenue Code of 1986.
            (2) Excluded from gross estate.--Payments under this 
        section shall not be includible in the gross estate of any 
        individual for purposes of chapter 11 of the Internal Revenue 
        Code of 1986.
            (3) Toll-free hotline telephone number.--The Secretary 
        shall provide a 24 hour toll-free hotline telephone number for 
        any individual to apply for payments, and make inquiries 
        regarding the payment deliveries, under this section.
            (4) Payments disregarded in the administration of federal 
        programs and federally assisted programs.--Notwithstanding any 
        other provision of law, any payment made to any individual 
        under this section shall not be taken into account as income or 
        income maintenance, and shall not be taken into account as 
        resources for a period of 12 months from receipt, for purposes 
        of determining the eligibility of such individual (or any other 
        individual) for benefits or assistance (or the amount or extent 
        of benefits or assistance) under any Federal program or under 
        any State or local program financed in whole or in part with 
        Federal funds.
    (g) Regulations or Other Guidance.--The Secretary shall issue such 
regulations or other guidance as may be necessary or appropriate to 
carry out this section, including regulations or guidance to--
            (1) address changes in marital status, births, and deaths;
            (2) use the most current information available; and
            (3) provide for proper adjustments in payments, and 
        recapture of payments, to correct under and over payments.
    (h) Appropriations.--There are hereby appropriated from money in 
the Treasury not otherwise appropriated such sums as may be necessary 
to carry out this section.
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