H.R. 6681

116TH CONGRESS
2D SESSION

H.R. 6681

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.

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 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.

SEC. 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.