American Citizen Coronavirus Relief Act

II 116TH CONGRESS 2D SESSION S. 4071 To amend the Internal Revenue Code of 1986 to adjust identification number requirements for taxpayers filing joint returns to receive Economic Im- pact Payments. IN THE SENATE OF THE UNITED STATES JUNE 25, 2020 Mr. RUBIO (for himself and Mr. TILLIS) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to adjust identification number requirements for taxpayers filing joint returns to receive Economic Impact Payments. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘American Citizen 4 Coronavirus Relief Act’’. 5 SEC. 2. ADJUSTMENT OF ECONOMIC IMPACT PAYMENTS IN 6 CASES OF JOINT RETURNS. 7 (a) IN GENERAL.—Subsection (g) of section 6428 of 8 the Internal Revenue Code of 1986, as added by section 9 VerDate Sep 11 2014 22:04 Jul 05, 2020 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S4071.IS S4071 kjohnson on DSK79L0C42PROD with BILLS 2 •S 4071 IS 2201 of division A of the CARES Act (Public Law 116– 1 136), is amended to read as follows: 2 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.— 3 ‘‘(1) IN GENERAL.—In the case of any taxpayer 4 who does not include the valid identification number 5 of such taxpayer on the return of tax for the taxable 6 year, subsection (a)(1) shall be applied by sub- 7 stituting ‘$0’ for ‘$1,200’. 8 ‘‘(2) JOINT RETURNS.—In the case of a joint 9 return— 10 ‘‘(A) if the valid identification number of 11 only 1 spouse is included on the return of tax 12 for the taxable year— 13 ‘‘(i) subsection (a)(1) shall be applied 14 by substituting ‘$1,200’ for ‘$2,400’, and 15 ‘‘(ii) subsection (c)(1) shall be applied 16 by substituting ‘$75,000’ for ‘$150,000’, 17 or 18 ‘‘(B) if the valid identification number of 19 neither spouse is included on the return of tax 20 for the taxable year, subsection (a)(1) shall be 21 applied by substituting ‘$0’ for ‘$2,400’. 22 ‘‘(3) QUALIFYING CHILD.—A qualifying child of 23 a taxpayer shall not be taken into account under 24 subsection (a)(2) unless— 25 VerDate Sep 11 2014 22:04 Jul 05, 2020 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S4071.IS S4071 kjohnson on DSK79L0C42PROD with BILLS 3 •S 4071 IS ‘‘(A) the taxpayer includes the valid identi- 1 fication number of such taxpayer (or, in the 2 case of a joint return, the valid identification 3 number of at least 1 spouse) on the return of 4 tax for the taxable year, and 5 ‘‘(B) the valid identification number of 6 such qualifying child is included on the return 7 of tax for the taxable year. 8 ‘‘(4) VALID IDENTIFICATION NUMBER.— 9 ‘‘(A) IN GENERAL.—For purposes of this 10 subsection, the term ‘valid identification num- 11 ber’ means a social security number (as such 12 term is defined in section 24(h)(7)). 13 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA- 14 TION NUMBER.—For purposes of paragraph 15 (3)(B), in the case of a qualifying child who is 16 adopted or placed for adoption, the term ‘valid 17 identification number’ shall include the adop- 18 tion taxpayer identification number of such 19 child. 20 ‘‘(5) SPECIAL RULE FOR MEMBERS OF THE 21 ARMED FORCES.—Paragraph (2) shall not apply in 22 the case where at least 1 spouse was a member of 23 the Armed Forces of the United States at any time 24 during the taxable year and the valid identification 25 VerDate Sep 11 2014 22:04 Jul 05, 2020 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S4071.IS S4071 kjohnson on DSK79L0C42PROD with BILLS 4 •S 4071 IS number of at least 1 spouse is included on the re- 1 turn of tax for the taxable year. 2 ‘‘(6) MATHEMATICAL OR CLERICAL ERROR AU- 3 THORITY.—Any omission of a correct valid identi- 4 fication number required under this subsection shall 5 be treated as a mathematical or clerical error for 6 purposes of applying section 6213(g)(2) to such 7 omission.’’. 8 (b) EFFECTIVE DATE.—The amendment made by 9 this section shall take effect as if included in section 2201 10 of the CARES Act. 11 Æ VerDate Sep 11 2014 22:04 Jul 05, 2020 Jkt 099200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\S4071.IS S4071 kjohnson on DSK79L0C42PROD with BILLS