American Citizen Coronavirus Relief Act

Bill: 116-s-4071
Sponsor: full_name: Sen. Rubio, Marco [R-FL]
Introduced: 2020-06-25
Policy area: Taxation
Subjects: Cardiovascular and respiratory health

Economic performance and conditions

Emergency medical services and trauma care

Income tax credits

Infectious and parasitic diseases

Tax administration and collection, taxpayers
Latest action: action_date: 2020-06-25
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2020-06-25
action_desc: Introduced in Senate
text: <p><b>American Citizen Coronavirus Relief Act</b></p> This bill requires taxpayers and their dependent children to include a valid Social Security number on their tax returns in order to receive a 2020 recovery rebate. The bill allows a reduced rebate for taxpayers filing a joint return if one spouse provides a valid number.

tv_txt: II 116th CONGRESS 2d Session S. 4071 IN THE SENATE OF THE UNITED STATES June 25, 2020 Mr. Rubio (for himself and Mr. Tillis ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to adjust identification number requirements for taxpayers filing joint returns to receive Economic Impact Payments.

1. Short title This Act may be cited as the American Citizen Coronavirus Relief Act . 2. Adjustment of Economic Impact Payments in cases of joint returns (a) In general Subsection (g) of section 6428 of the Internal Revenue Code of 1986, as added by section 2201 of division A of the CARES Act ( Public Law 116–136 ), is amended to read as follows: (g) Identification number requirement (1) In general In the case of any taxpayer who does not include the valid identification number of such taxpayer on the return of tax for the taxable year, subsection (a)(1) shall be applied by substituting $0 for $1,200 . (2) Joint returns In the case of a joint return— (A) if the valid identification number of only 1 spouse is included on the return of tax for the taxable year— (i) subsection (a)(1) shall be applied by substituting $1,200 for $2,400 , and (ii) subsection (c)(1) shall be applied by substituting $75,000 for $150,000 , or (B) if the valid identification number of neither spouse is included on the return of tax for the taxable year, subsection (a)(1) shall be applied by substituting $0 for $2,400 . (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) 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. . (b) Effective date The amendment made by this section shall take effect as if included in section 2201 of the CARES Act.