[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7346 Introduced in House (IH)]

<DOC>






116th CONGRESS
  2d Session
                                H. R. 7346

  To amend the Internal Revenue Code of 1986 to provide 2020 recovery 
        rebates to certain individuals, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 2020

 Mr. Diaz-Balart 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 2020 recovery 
        rebates to certain individuals, and for other purposes.

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

SECTION 1. 2020 RECOVERY REBATE FOR CERTAIN INDIVIDUALS.

    (a) In General.--Section 6428(g) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(5) Special rule for certain spouses.--
                    ``(A) In general.--Paragraph (1)(B) shall not apply 
                in the case where at least 1 spouse satisfies paragraph 
                (1)(A).
                    ``(B) Recovery rebate amount.--In the case of 
                individuals filing a joint return with respect to 
                subparagraph (A), the amount of the credit allowed by 
                subsection (a)(1) shall be equal to the sum of 
                $1200.''.
    (b) Effective Date.--The amendment made under this section shall 
take effect as if included in the enactment of Public Law 116-136.
                                 <all>