H.R. 6485, Recovery Rebates Improvement Act
Summary
H.R. 6485, the Recovery Rebates Improvement Act, a bill of the 116th Congress, 2nd Session, introduced in the House of Representatives on April 10, 2020 by Omar with a list of cosponsors and referred to the Committee on Ways and Means. It is 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 requirement. Section 2 amends section 6428(g) of the Code, and the bill takes effect as if included in section 2201(a) of division A of the CARES Act (Public Law 116–136).
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Cite this document
“H.R. 6485, Recovery Rebates Improvement Act.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-116hr6485ih-bills-116hr6485ih/
, SHA-256 1235b4a404bc1b6d01109c8eeef64bdccaadb89260d21c85425265481ab72e77.Full text
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. GARCÍA 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.
1 Be it enacted by the Senate and House of Representa-
2 tives of the United States of America in Congress assembled,
3 SECTION 1. SHORT TITLE.
4 This Act may be cited as the ‘‘Recovery Rebates Im-
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5 provement Act’’.
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2
1 SEC. 2. 2020 RECOVERY REBATES FOR INDIVIDUALS FILING
2 JOINT RETURN.
3 (a) IN GENERAL.—Section 6428(g) of the Internal
4 Revenue Code of 1986, as added by Public Law 113–136,
5 is amended—
6 (1) in paragraph (1)—
7 (A) by amending subparagraph (A) to read
8 as follows:
9 ‘‘(A) subject to paragraph (3), such indi-
10 vidual’s valid identification number, and’’;
11 (B) by striking subparagraph (B); and
12 (C) by redesignating subparagraph (C) as
13 subparagraph (B);
14 (2) in paragraph (2)(B), by striking ‘‘para-
15 graph (1)(C)’’ and inserting ‘‘paragraph (1)(B)’’;
16 and
17 (3) by amending paragraph (3) to read as fol-
18 lows:
19 ‘‘(3) SPECIAL RULE FOR JOINT RETURNS.—In
20 the case of a joint return, an eligible individual sat-
21 isfies paragraph (1)(A) by including on the return of
22 tax for the taxable year either—
23 ‘‘(A) such individuals’ valid identification
24 number, or
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25 ‘‘(B) the valid identification number of
26 such individual’s spouse.’’.
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3
1 (b) EFFECTIVE DATE.—The amendment made by
2 this section shall take effect as if included in section
3 2201(a) of division A of the CARES Act (Public Law
4 116–136).
Æ
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