[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3652 Introduced in Senate (IS)]

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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 (for herself, Ms. Klobuchar, Mr. Wyden, Mr. Booker, Mr. 
 Blumenthal, Mr. Durbin, Mr. Bennet, Ms. Stabenow, Mr. Van Hollen, Ms. 
  Harris, Ms. Baldwin, Ms. Cortez Masto, Mr. Kaine, Mr. Sanders, Mr. 
 Jones, Mr. Markey, Mr. Merkley, Mr. Peters, Mrs. Murray, Mr. Warner, 
Mr. Reed, and Mr. Murphy) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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.
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