S. 3652 - All Dependents Count Act of 2020
S. 3652; All Dependents Count Act of 2020
- AuthorsSmith, Sen. Tina
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-12734
- Tax Analysts Electronic Citation2020 TNTF 65-13
116TH CONGRESS
2D SESSION
S. 3652
To allow 2020 recovery rebates with respect to qualifying
children over the age of 16 and other dependents.
IN THE SENATE OF THE UNITED STATES
MAY 7, 2020
Ms. SMITH introduced the following bill; which was
read twice and referred to the Committee on _____
A BILL
To allow 2020 recovery rebates with respect to qualifying children over the age of 16 and other dependents.
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 "All Dependents Count Act of 2020".
SEC. 2. 2020 RECOVERY REBATES WITH RESPECT TO QUALIFYING CHILDREN OVER THE AGE OF 16 AND OTHER DEPENDENTS.
(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) 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.
- AuthorsSmith, Sen. Tina
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-12734
- Tax Analysts Electronic Citation2020 TNTF 65-13