[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6681 Introduced in House (IH)]

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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.


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                    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

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                                 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.
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