To amend the Internal Revenue Code of 1986 to provide for dependents to be taken into account in determining the amount of the 2020 recovery rebates.

Bill: 116-hr-6681
Sponsor: full_name: Rep. Kind, Ron [D-WI-3]
Introduced: 2020-05-01
Policy area: Taxation
Subjects: Cardiovascular and respiratory health

Emergency medical services and trauma care

Income tax credits

Infectious and parasitic diseases

Tax administration and collection, taxpayers

Tax treatment of families
Latest action: action_date: 2020-05-01
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2020-05-01
action_desc: Introduced in House
text: <p>This bill extends the 2020 recovery rebates of the Coronavirus Aid, Relief, and Economic Security Act to all taxpayer dependents. It applies to taxpayers for whom advance payments of the credit have been made.</p>

tv_txt: I 116th CONGRESS 2d Session H. R. 6681 IN THE HOUSE OF REPRESENTATIVES May 1, 2020 Mr. Kind (for himself and Mrs. Walorski ) 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 dependents to be taken into account in determining the amount of the 2020 recovery rebates.

1. Dependents taken into account in determining amount of 2020 recovery rebates (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 qualifying children (within the meaning of section 24(c)) and inserting dependents (as defined in section 152) . (b) Conforming amendments Section 6428(g) of such Code is amended by striking qualifying child each place it appears and inserting dependent . (c) 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 . 2. Application to taxpayers with respect to whom advance payment has already been made In the case of any taxpayer with respect to whom refund or credit was made or allowed before the date of the enactment of this Act under section 6428(f)(3) of the Internal Revenue Code of 1986 (as added by Public Law 116–136 ), section 6428(f) of such Code shall be applied separately with respect to the excess (if any) of— (1) the advance refund amount determined under section 6428(f)(2) of such Code after the application of the amendments made by this subtitle, over (2) the amount of such refund or credit so made or allowed.