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I
116TH CONGRESS
2D SESSION
H. R. 6485
To amend the Internal Revenue Code of 1986 to allow 2020 recovery rebates
for individuals filing a joint return if one spouse satisfies the valid
identification number requirement.
IN THE HOUSE OF REPRESENTATIVES
APRIL 10, 2020
Ms. OMAR (for herself, Ms. PRESSLEY, Ms. GARCIA of Texas, Mrs. HAYES,
Ms. JUDY CHU of California, Mr. ESPAILLAT, Ms. SPEIER, Ms. LEE of
California, Ms. DELAURO, Mr. LARSON of Connecticut, Mr. MCGOVERN,
Mr. GARCI´A of Illinois, Mr. PANETTA, Ms. OCASIO-CORTEZ, Mr. CORREA,
and Ms. TLAIB) 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 allow 2020
recovery rebates for individuals filing a joint return if
one spouse satisfies the valid identification number re-
quirement.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Recovery Rebates Im-
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provement Act’’.
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•HR 6485 IH
SEC. 2. 2020 RECOVERY REBATES FOR INDIVIDUALS FILING
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JOINT RETURN.
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(a) IN GENERAL.—Section 6428(g) of the Internal
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Revenue Code of 1986, as added by Public Law 113–136,
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is amended—
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(1) in paragraph (1)—
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(A) by amending subparagraph (A) to read
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as follows:
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‘‘(A) subject to paragraph (3), such indi-
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vidual’s valid identification number, and’’;
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(B) by striking subparagraph (B); and
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(C) by redesignating subparagraph (C) as
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subparagraph (B);
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(2) in paragraph (2)(B), by striking ‘‘para-
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graph (1)(C)’’ and inserting ‘‘paragraph (1)(B)’’;
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and
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(3) by amending paragraph (3) to read as fol-
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lows:
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‘‘(3) SPECIAL RULE FOR JOINT RETURNS.—In
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the case of a joint return, an eligible individual sat-
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isfies paragraph (1)(A) by including on the return of
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tax for the taxable year either—
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‘‘(A) such individuals’ valid identification
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number, or
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‘‘(B) the valid identification number of
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such individual’s spouse.’’.
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•HR 6485 IH
(b) EFFECTIVE DATE.—The amendment made by
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this section shall take effect as if included in section
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2201(a) of division A of the CARES Act (Public Law
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116–136).
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