Recovery Rebates Improvement Act

Bill: 116-hr-6485
Sponsor: full_name: Rep. Omar, Ilhan [D-MN-5]
Introduced: 2020-04-10
Policy area: Taxation
Subjects: Income tax credits

Marriage and family status

Tax administration and collection, taxpayers
Latest action: action_date: 2020-04-10
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2020-04-10
action_desc: Introduced in House
text: <p><b>Recovery Rebates Improvement Act</b></p> <p>This bill provides that the valid identification number requirement for the 2020 recovery rebates is satisfied for married couples filing joint tax returns if one spouse provides a valid number. </p>

tv_txt: I 116th CONGRESS 2d Session H. R. 6485 IN THE HOUSE OF REPRESENTATIVES April 10, 2020 Ms. Omar (for herself, Ms. Pressley , Ms. Garcia of Texas , Mrs. Hayes , Ms. Judy Chu of California , Mr. Espaillat , Ms. Speier , Ms. Lee of California , Ms. DeLauro , Mr. Larson of Connecticut , Mr. McGovern , Mr. García of Illinois , Mr. Panetta , Ms. Ocasio-Cortez , Mr. Correa , and Ms. Tlaib ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow 2020 recovery rebates for individuals filing a joint return if one spouse satisfies the valid identification number requirement.

1. Short title This Act may be cited as the Recovery Rebates Improvement Act . 2. 2020 recovery rebates for individuals filing joint return (a) In general Section 6428(g) of the Internal Revenue Code of 1986, as added by Public Law 113–136 , is amended— (1) in paragraph (1)— (A) by amending subparagraph (A) to read as follows: (A) subject to paragraph (3), such individual’s valid identification number, and ; (B) by striking subparagraph (B); and (C) by redesignating subparagraph (C) as subparagraph (B); (2) in paragraph (2)(B), by striking paragraph (1)(C) and inserting paragraph (1)(B) ; and (3) by amending paragraph (3) to read as follows: (3) Special rule for joint returns In the case of a joint return, an eligible individual satisfies paragraph (1)(A) by including on the return of tax for the taxable year either— (A) such individuals’ valid identification number, or (B) the valid identification number of such individual’s spouse. . (b) Effective date The amendment made by this section shall take effect as if included in section 2201(a) of division A of the CARES Act ( Public Law 116–136 ).