S. 4071, American Citizen Coronavirus Relief Act
Summary
S. 4071, the American Citizen Coronavirus Relief Act, was introduced in the Senate of the United States on June 25, 2020 by Mr. Rubio (for himself and Mr. Tillis) and referred to the Committee on Finance. It would amend the Internal Revenue Code of 1986 to adjust identification number requirements for taxpayers filing joint returns to receive Economic Impact Payments. On a joint return, if only 1 spouse's valid identification number is included, $1,200 would be substituted for $2,400. A valid identification number means a social security number. The amendment would take effect as if included in section 2201 of the CARES Act.
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Cite this document
“S. 4071, American Citizen Coronavirus Relief Act.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-116s4071is-bills-116s4071is/
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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.
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 ‘‘American Citizen
5 Coronavirus Relief Act’’.
6 SEC. 2. ADJUSTMENT OF ECONOMIC IMPACT PAYMENTS IN
7 CASES OF JOINT RETURNS.
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8 (a) IN GENERAL.—Subsection (g) of section 6428 of
9 the Internal Revenue Code of 1986, as added by section
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2
1 2201 of division A of the CARES Act (Public Law 116–
2 136), is amended to read as follows:
3 ‘‘(g) IDENTIFICATION NUMBER REQUIREMENT.—
4 ‘‘(1) IN GENERAL.—In the case of any taxpayer
5 who does not include the valid identification number
6 of such taxpayer on the return of tax for the taxable
7 year, subsection (a)(1) shall be applied by sub-
8 stituting ‘$0’ for ‘$1,200’.
9 ‘‘(2) JOINT RETURNS.—In the case of a joint
10 return—
11 ‘‘(A) if the valid identification number of
12 only 1 spouse is included on the return of tax
13 for the taxable year—
14 ‘‘(i) subsection (a)(1) shall be applied
15 by substituting ‘$1,200’ for ‘$2,400’, and
16 ‘‘(ii) subsection (c)(1) shall be applied
17 by substituting ‘$75,000’ for ‘$150,000’,
18 or
19 ‘‘(B) if the valid identification number of
20 neither spouse is included on the return of tax
21 for the taxable year, subsection (a)(1) shall be
22 applied by substituting ‘$0’ for ‘$2,400’.
23 ‘‘(3) QUALIFYING CHILD.—A qualifying child of
24 a taxpayer shall not be taken into account under
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25 subsection (a)(2) unless—
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1 ‘‘(A) the taxpayer includes the valid identi-
2 fication number of such taxpayer (or, in the
3 case of a joint return, the valid identification
4 number of at least 1 spouse) on the return of
5 tax for the taxable year, and
6 ‘‘(B) the valid identification number of
7 such qualifying child is included on the return
8 of tax for the taxable year.
9 ‘‘(4) VALID IDENTIFICATION NUMBER.—
10 ‘‘(A) IN GENERAL.—For purposes of this
11 subsection, the term ‘valid identification num-
12 ber’ means a social security number (as such
13 term is defined in section 24(h)(7)).
14 ‘‘(B) ADOPTION TAXPAYER IDENTIFICA-
15 TION NUMBER.—For purposes of paragraph
16 (3)(B), in the case of a qualifying child who is
17 adopted or placed for adoption, the term ‘valid
18 identification number’ shall include the adop-
19 tion taxpayer identification number of such
20 child.
21 ‘‘(5) SPECIAL RULE FOR MEMBERS OF THE
22 ARMED FORCES.—Paragraph (2) shall not apply in
23 the case where at least 1 spouse was a member of
24 the Armed Forces of the United States at any time
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25 during the taxable year and the valid identification
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4
1 number of at least 1 spouse is included on the re-
2 turn of tax for the taxable year.
3 ‘‘(6) MATHEMATICAL OR CLERICAL ERROR AU-
4 THORITY.—Any omission of a correct valid identi-
5 fication number required under this subsection shall
6 be treated as a mathematical or clerical error for
7 purposes of applying section 6213(g)(2) to such
8 omission.’’.
9 (b) EFFECTIVE DATE.—The amendment made by
10 this section shall take effect as if included in section 2201
11 of the CARES Act.
Æ
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