3.0.0 9050 2023-01-11T13:43:56Z 2023-01-11T13:43:56Z House HR 2020-12-24 116 [Congressional Record Volume 166, Number 219 (Thursday, December 24, 2020)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. TLAIB:H.R. 9050.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 1 of the Constitution.[Page H9152]]]> hswm00 Ways and Means Committee House Standing Referred to 2020-12-24T14:00:21Z Consolidated Appropriations Act, 2021 116 133 HR 2020-12-27 Became Public Law No: 116-260. Related bill CRS 2020-12-24 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2020-12-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2020-12-24 Introduced in House IntroReferral 1000 9 Library of Congress T000481 Rep. Tlaib, Rashida [D-MI-13] Rashida Tlaib D MI 13 N J000298 Rep. Jayapal, Pramila [D-WA-7] Pramila Jayapal D WA 7 2020-12-24 True P000617 Rep. Pressley, Ayanna [D-MA-7] Ayanna Pressley D MA 7 2020-12-24 True O000173 Rep. Omar, Ilhan [D-MN-5] Ilhan Omar D MN 5 2020-12-24 True Taxation Cardiovascular and respiratory health Emergency medical services and trauma care Government information and archives Income tax credits Infectious and parasitic diseases Tax administration and collection, taxpayers Taxation 00 2020-12-24 Introduced in House 2021-03-03T16:51:54Z This bill provides for additional 2020 recovery rebates (i.e., refundable tax credits) for individual taxpayers whose gross income does not exceed $75,000 ($150,000 for joint return filers). The amount of such rebates are $2,000 for each individual taxpayer ($4,000 for joint return filers) and $600 for each qualifying child of the taxpayer. The Internal Revenue Service may determine eligibility for the recovery rebate based on a taxpayer's 2019 tax return or other information if the taxpayer has not filed a return for 2019.

To be eligible for a recovery rebate, a taxpayer must provide a valid identification number (i.e., a Social Security account number). If only one spouse filing a joint return provides a valid identification number, the amount of the recovery rebate is reduced to $2,000. The bill provides a limited exemption from garnishment and other offsets for recovery rebates.

]]> To amend the Internal Revenue Code of 1986 to provide for additional recovery rebates for individuals, and for other purposes. Display Title To amend the Internal Revenue Code of 1986 to provide for additional recovery rebates for individuals, and for other purposes. Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide for additional recovery rebates for individuals, and for other purposes. Introduced in House IH Introduced in House 2020-12-24T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr9050ih/xml/BILLS-116hr9050ih.xml 2020-12-24 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.