Congressional Record, Senate, August 4, 2020, Page S4769
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A page of the Congressional Record, Senate, dated August 4, 2020, at page S4769, made up of legislative text. It sets out a credit of $1,000, or $2,000 for joint returns, plus $1,000 for each dependent, treated as allowed under the Internal Revenue Code and reduced by 5 percent of adjusted gross income above $150,000 for joint returns, $112,500 for heads of household and $75,000 for other taxpayers. The text also covers identification numbers, mathematical or clerical error authority, no interest on overpayments and regulations, followed by provisions on assistance eligible individuals electing to enroll in health coverage and the premium they pay.
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“Congressional Record, Senate, August 4, 2020, Page S4769.”
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August 4, 2020 CONGRESSIONAL RECORD — SENATE S4769
‘‘(1) $1,000 ($2,000 in the case of eligible in- tion received from an officer or employee de- States at any time during the taxable year
dividuals filing a joint return), plus scribed in section 3325(a)(1)(B) of such title and the valid identification number of at
‘‘(2) an amount equal to the product of for the purpose of facilitating the accurate least 1 spouse is included on the return of
$1,000 multiplied by the number of depend- and efficient delivery of such payment. Ex- tax for the taxable year.
ents (as defined in section 152(a)) of the tax- cept in cases of fraud or reckless neglect, no ‘‘(6) MATHEMATICAL OR CLERICAL ERROR AU-
payer. liability under sections 3325, 3527, 3528, or THORITY.—Any omission of a correct valid
‘‘(b) TREATMENT OF CREDIT.—The credit al- 3529 of title 31, United States Code, shall be identification number required under this
lowed by subsection (a) shall be treated as imposed with respect to payments made subsection shall be treated as a mathe-
allowed by subpart C of part IV of sub- under this subparagraph. matical or clerical error for purposes of ap-
chapter A of chapter 1. ‘‘(4) NO INTEREST.—No interest shall be al- plying section 6213(g)(2) to such omission.
‘‘(c) LIMITATION BASED ON ADJUSTED GROSS lowed on any overpayment attributable to ‘‘(h) REGULATIONS.—The Secretary shall
INCOME.—The amount of the credit allowed this section. prescribe such regulations or other guidance
by subsection (a) (determined without regard ‘‘(5) ALTERNATE TAXABLE YEAR.—In the as may be necessary to carry out the pur-
to this subsection and subsection (e)) shall case of an individual who, at the time of any poses of this section, including any such
be reduced (but not below zero) by 5 percent determination made pursuant to paragraph measures as are deemed appropriate to avoid
of so much of the taxpayer’s adjusted gross (3), has not filed a tax return for the year de- allowing multiple credits or rebates to a tax-
income as exceeds— scribed in paragraph (1), the Secretary may— payer.’’.
‘‘(1) $150,000 in the case of a joint return, ‘‘(A) apply such paragraph by substituting (b) DEFINITION OF DEFICIENCY.—Section
‘‘(2) $112,500 in the case of a head of house- ‘2018’ for ‘2019’, and 6211(b)(4)(A) of the Internal Revenue Code of
hold, and ‘‘(B) if the individual has not filed a tax re- 1986 is amended by striking ‘‘and 6428’’ and
‘‘(3) $75,000 in the case of a taxpayer not de- turn for such individual’s first taxable year inserting ‘‘6428, and 6428A’’.
scribed in paragraph (1) or (2). beginning in 2018, use information with re- (c) TREATMENT OF POSSESSIONS.—Rules
‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of spect to such individual for calendar year similar to the rules of subsection (c) of sec-
this section, the term ‘eligible individual’ 2019 provided in— tion 2201 of the CARES Act (Public Law 116-
means any individual other than— ‘‘(i) Form SSA–1099, Social Security Ben- 136) shall apply for purposes of this section.
‘‘(1) any nonresident alien individual, efit Statement, or (d) EXCEPTION FROM REDUCTION OR OFF-
‘‘(2) any individual with respect to whom a ‘‘(ii) Form RRB–1099, Social Security SET.—Any credit or refund allowed or made
deduction under section 151 is allowable to Equivalent Benefit Statement. to any individual by reason of section 6428A
another taxpayer for a taxable year begin- ‘‘(6) NOTICE TO TAXPAYER.—Not later than of the Internal Revenue Code of 1986 (as
ning in the calendar year in which the indi- 15 days after the date on which the Secretary added by this section) or by reason of sub-
vidual’s taxable year begins, and distributed any payment to an eligible tax- section (c) of this section shall not be—
‘‘(3) an estate or trust. payer pursuant to this subsection, notice (1) subject to reduction or offset pursuant
‘‘(e) COORDINATION WITH ADVANCE REFUNDS shall be sent by mail to such taxpayer’s last to section 3716 or 3720A of title 31, United
OF CREDIT.— known address. Such notice shall indicate States Code,
‘‘(1) IN GENERAL.—The amount of credit the method by which such payment was (2) subject to reduction or offset pursuant
which would (but for this paragraph) be al- made, the amount of such payment, and a to subsection (d), (e), or (f) of section 6402 of
lowable under this section shall be reduced phone number for the appropriate point of the Internal Revenue Code of 1986, or
(but not below zero) by the aggregate refunds contact at the Internal Revenue Service to (3) reduced or offset by other assessed Fed-
and credits made or allowed to the taxpayer report any failure to receive such payment. eral taxes that would otherwise be subject to
under subsection (f). Any failure to so reduce ‘‘(g) IDENTIFICATION NUMBER REQUIRE- levy or collection.
the credit shall be treated as arising out of MENT.—
(e) PUBLIC AWARENESS CAMPAIGN.—The
a mathematical or clerical error and as- ‘‘(1) IN GENERAL.—In the case of any tax- Secretary of the Treasury (or the Secretary’s
sessed according to section 6213(b)(1). payer who does not include the valid identi-
delegate) shall conduct a public awareness
‘‘(2) JOINT RETURNS.—In the case of a re- fication number of such taxpayer on the re-
campaign, in coordination with the Commis-
fund or credit made or allowed under sub- turn of tax for the taxable year, subsection
sioner of Social Security and the heads of
section (f) with respect to a joint return, half (a)(1) shall be applied by substituting ‘$0’ for
other relevant Federal agencies, to provide
of such refund or credit shall be treated as ‘$1,000’.
information regarding the availability of the
having been made or allowed to each indi- ‘‘(2) JOINT RETURNS.—In the case of a joint
credit and rebate allowed under section
vidual filing such return. return—
‘‘(f) ADVANCE REFUNDS AND CREDITS.— 6428A of the Internal Revenue Code of 1986
‘‘(A) if the valid identification number of
‘‘(1) IN GENERAL.—Subject to paragraph (5), (as added by this section), including informa-
only 1 spouse is included on the return of tax
each individual who was an eligible indi- tion with respect to individuals who may not
for the taxable year—
vidual for such individual’s first taxable year ‘‘(i) subsection (a)(1) shall be applied by have filed a tax return for taxable year 2018
beginning in 2019 shall be treated as having substituting ‘$1,000’ for ‘$2,000’, and or 2019.
(f) CONFORMING AMENDMENTS.—
made a payment against the tax imposed by ‘‘(ii) subsection (c)(1) shall be applied by
(1) Paragraph (2) of section 1324(b) of title
chapter 1 for such taxable year in an amount substituting ‘$75,000’ for ‘$150,000’, or
31, United States Code, is amended by insert-
equal to the advance refund amount for such ‘‘(B) if the valid identification number of
ing ‘‘6428A,’’ after ‘‘6428,’’.
taxable year. neither spouse is included on the return of
(2) The table of sections for subchapter B
‘‘(2) ADVANCE REFUND AMOUNT.—For pur- tax for the taxable year, subsection (a)(1)
of chapter 65 of subtitle F of the Internal
poses of paragraph (1), the advance refund shall be applied by substituting ‘$0’ for
Revenue Code of 1986 is amended by inserting
amount is the amount that would have been ‘$2,000’.
after the item relating to section 6428 the
allowed as a credit under this section for ‘‘(3) DEPENDENT.—A dependent of a tax-
following:
such taxable year if this section (other than payer shall not be taken into account under
subsection (e) and this subsection) had ap- subsection (a)(2) unless— ‘‘Sec. 6428A. Supplementary 2020 Recovery
plied to such taxable year. ‘‘(A) the taxpayer includes the valid identi- Rebates for individuals.’’.
‘‘(3) TIMING AND MANNER OF PAYMENTS.— fication number of such taxpayer (or, in the
‘‘(A) TIMING.—The Secretary shall, subject case of a joint return, the valid identifica- SA 2514. Ms. MCSALLY submitted an
to the provisions of this title, refund or cred- tion number of at least 1 spouse) on the re- amendment intended to be proposed to
it any overpayment attributable to this sec- turn of tax for the taxable year, and amendment SA 2499 proposed by Mr.
tion as rapidly as possible. No refund or cred- ‘‘(B) the valid identification number of MCCONNELL to the bill S. 178, to con-
it shall be made or allowed under this sub- such dependent is included on the return of demn gross human rights violations of
section after December 31, 2020. tax for the taxable year. ethnic Turkic Muslims in Xinjiang, and
‘‘(B) DELIVERY OF PAYMENTS.—Notwith- ‘‘(4) VALID IDENTIFICATION NUMBER.—
calling for an end to arbitrary deten-
standing any other provision of law, the Sec- ‘‘(A) IN GENERAL.—For purposes of this sub-
retary may certify and disburse refunds pay- section, the term ‘valid identification num- tion, torture, and harassment of these
able under this subsection electronically to ber’ means a social security number (as such communities inside and outside China;
any account to which the payee authorized, term is defined in section 24(h)(7)). which was ordered to lie on the table;
on or after January 1, 2018, the delivery of a ‘‘(B) ADOPTION TAXPAYER IDENTIFICATION as follows:
refund of taxes under this title or of a Fed- NUMBER.—For purposes of paragraph (3)(B), At the appropriate place, insert the fol-
eral payment (as defined in section 3332 of in the case of a dependent who is adopted or
SSpencer on DSK126QN23PROD with SENATE
lowing:
title 31, United States Code). placed for adoption, the term ‘valid identi- SEC. ll. PROHIBITION ON USE OF COVID–19 RE-
‘‘(C) WAIVER OF CERTAIN RULES.—Notwith- fication number’ shall include the adoption LIEF FUNDS TO PURCHASE GOODS
standing section 3325 of title 31, United taxpayer identification number of such de- OR SERVICES FROM COMMUNIST
States Code, or any other provision of law, pendent. CHINESE MILITARY COMPANIES.
with respect to any payment of a refund ‘‘(5) SPECIAL RULE FOR MEMBERS OF THE (a) IN GENERAL.—None of the funds de-
under this subsection, a disbursing official in ARMED FORCES.—Paragraph (2) shall not scribed in subsection (b) may be obligated or
the executive branch of the United States apply in the case where at least 1 spouse was expended to purchase goods or services from
Government may modify payment informa- a member of the Armed Forces of the United a person on the list required by section
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S4770 CONGRESSIONAL RECORD — SENATE August 4, 2020
1237(b) of the Strom Thurmond National De- of 15 percent of the amount of such premium ferent coverage as described in subparagraph
fense Authorization Act for Fiscal Year 1999 owed by such individual (as determined with- (A) only if—
(Public Law 105–261; 50 U.S.C. 1701 note). out regard to this subsection) or the amount (i) the employer involved has made a deter-
(b) FUNDS DESCRIBED.—Funds described in of the premium that a similarly situated in- mination that such employer will permit
this subsection are— dividual enrolled in the plan who is not an such assistance eligible individual to enroll
(1) funds made available under this Act; assistance eligible individual is (or would be, in different coverage as provided under this
(2) funds made available, and available for if so enrolled) required to pay with respect to paragraph;
obligation as of the date of the enactment of the plan (after any employer contribution). (ii) the premium for such different cov-
this Act, under— (B) CHURCH PLANS.—In the case of any pre- erage does not exceed the premium for cov-
(A) the Coronavirus Preparedness and Re- mium for a period of coverage during the pe- erage in which such individual was enrolled
sponse Supplemental Appropriations Act, riod beginning on the first day of the first at the time such qualifying event occurred
2020 (Public Law 116–123; 134 Stat. 146); month that begins after the date of enact- or immediately before such furlough began;
(B) the Families First Coronavirus Re- ment of this Act and ending on December 31, (iii) the different coverage in which the in-
sponse Act (Public Law 116–127; 134 Stat. 177); 2020, for coverage under a church plan with dividual elects to enroll is coverage that is
(C) the Coronavirus Aid, Relief, and Eco- respect to any assistance eligible individual also offered to the active employees of the
nomic Security Act (Public Law 116–136); or described in subsection (c)(2), such individual employer, who are not in a furlough period,
(D) the Paycheck Protection Program and shall be treated for purposes of the individ- at the time at which such election is made;
Health Care Enhancement Act (Public Law ual’s coverage under such plan as having and
116–139; 134 Stat. 620); or paid the amount of such premium if such in- (iv) the different coverage in which the in-
(3) funds made available under any Act en- dividual pays (and any person other than dividual elects to enroll is not—
acted after the date of the enactment of this such individual’s employer pays on behalf of (I) coverage that provides only dental, vi-
Act to provide additional funding relating to such individual) the greater of 15 percent of sion, counseling, or referral services (or a
the COVID–19 pandemic. the amount of such premium owed by such combination of such services);
(c) APPLICATION TO PRIVATE ENTITIES AND individual (as determined without regard to (II) a qualified small employer health re-
STATE AND LOCAL GOVERNMENTS.— this subsection) or the amount of the pre- imbursement arrangement (as defined in sec-
(1) IN GENERAL.—The prohibition under mium that a similarly situated individual tion 9831(d)(2) of the Internal Revenue Code
subsection (a) includes a prohibition on the enrolled in the plan who is not an assistance of 1986);
obligation or expenditure of funds described eligible individual is (or would be, if so en- (III) a flexible spending arrangement (as
in subsection (b) for the purchase of goods or rolled) required to pay with respect to the defined in section 106(c)(2) of the Internal
services from persons described in subsection plan (after any employer contribution). Revenue Code of 1986); or
(a) by a private entity or a State or local (C) FURLOUGHED CONTINUATION COVERAGE.— (IV) benefits that provide coverage for
government that received such funds In the case of any premium for a period of services or treatments furnished in an on-
through a grant or any other means. coverage during the period beginning on the site medical facility maintained by the em-
(2) CERTIFICATION REQUIRED TO RECEIVE FU- first day of the first month that begins after ployer and that consists primarily of first-
TURE FUNDS.—On and after the date of the
the date of enactment of this Act and ending aid services, prevention and wellness care, or
enactment of this Act, the head of an execu- on December 31, 2020, for coverage under a similar care (or a combination of such care).
tive agency may not provide funds described group health plan with respect to any assist- (3) PREMIUM REIMBURSEMENT.—For provi-
in subsection (b) to a private entity or a ance eligible individual described in sub- sions providing the payment of such pre-
State or local government unless the entity section (c)(3), such individual shall be treat- mium, see section 6432 of the Internal Rev-
ed for purposes of the individual’s coverage enue Code of 1986, as added by section 203(a).
or government certifies that the entity or
under such plan as having paid the amount (b) LIMITATION OF PERIOD OF PREMIUM AS-
government, as the case may be, is not pur- SISTANCE.—
of such premium if such individual pays (and
chasing goods or services from a person de- (1) ELIGIBILITY FOR ADDITIONAL COVERAGE.—
any person other than such individual’s em-
scribed in subsection (a). Subsection (a)(1) shall not apply with respect
ployer pays on behalf of such individual) the
(d) EXECUTIVE AGENCY DEFINED.—In this to—
greater of 15 percent of the amount of such
section, the term ‘‘executive agency’’ has the (A) any assistance eligible individual de-
premium owed by such individual (as deter-
meaning given that term in section 133 of scribed in subsection (c)(1) for months of
mined without regard to this subsection) or
title 41, United States Code. coverage beginning on or after the earlier
the amount of the premium that a similarly
situated individual enrolled in the plan who of—
SA 2515. Ms. MCSALLY (for herself, is not an assistance eligible individual is (or (i) the first date that such individual is eli-
Mr. DAINES, Mr. CORNYN, and Mr. SUL- would be, if so enrolled) required to pay with gible for coverage under any other group
LIVAN) submitted an amendment in- respect to the plan (after any employer con- health plan (other than coverage consisting
tended to be proposed to amendment tribution). of only dental, vision, counseling, or referral
SA 2499 proposed by Mr. MCCONNELL to (2) PLAN ENROLLMENT OPTION.— services (or a combination thereof), coverage
the bill S. 178, to condemn gross human (A) IN GENERAL.—Any assistance eligible under a flexible spending arrangement (as
individual who is enrolled in a group health defined in section 106(c)(2) of the Internal
rights violations of ethnic Turkic Mus-
plan offered by a plan sponsor may, not later Revenue Code of 1986), coverage of treatment
lims in Xinjiang, and calling for an end than 90 days after the date of notice of the that is furnished in an on-site medical facil-
to arbitrary detention, torture, and plan enrollment option described in this ity maintained by the employer and that
harassment of these communities in- paragraph, elect to enroll in coverage under consists primarily of first-aid services, pre-
side and outside China; which was or- a plan offered by such plan sponsor that is vention and wellness care, or similar care (or
dered to lie on the table; as follows: different than coverage under the plan in a combination thereof)), or eligible for bene-
At the appropriate place, insert the fol- which such individual was enrolled at the fits under the Medicare program under title
lowing: time— XVIII of the Social Security Act; or
(i) in the case of any assistance eligible in- (ii) the earlier of—
Subtitle ll—Continuous Health Coverage
dividual described in subsection (c)(1), the (I) the date following the expiration of the
for Workers
qualifying event specified in section 603(2) of maximum period of continuation coverage
SEC. 201. SHORT TITLE. the Employee Retirement Income Security required under the applicable COBRA con-
This subtitle may be cited as the ‘‘Contin- Act of 1974, section 4980B(f)(3)(B) of the Inter- tinuation coverage provision; or
uous Health Coverage for Workers Act’’. nal Revenue Code of 1986, section 2203(2) of (II) the date following the expiration of the
SEC. 202. PRESERVING HEALTH BENEFITS FOR the Public Health Service Act, or section period of continuation coverage allowed
WORKERS. 8905a of title 5, United States Code (except under subsection (d)(2)(B);
(a) PROVISION OF PREMIUM ASSISTANCE.— for the voluntary termination of such indi- (B) any assistance eligible individual de-
(1) REDUCTION OF PREMIUMS PAYABLE.— vidual’s employment by such individual), oc- scribed in subsection (c)(2) for months of
(A) COBRA CONTINUATION COVERAGE.—In curred, and such coverage shall be treated as coverage beginning on or after the earlier
the case of any premium for a period of cov- COBRA continuation coverage for purposes of—
erage during the period beginning on the of the applicable COBRA continuation provi- (i) the first date that such individual is eli-
first day of the first month that begins after sion; gible for coverage under any other group
the date of enactment of this Act and ending (ii) in the case of an assistance eligible in- health plan (other than coverage consisting
on December 31, 2020, for COBRA continu- dividual described in subsection (c)(2), the of only dental, vision, counseling, or referral
SSpencer on DSK126QN23PROD with SENATE
ation coverage with respect to any assist- termination or reduction of hours of employ- services (or a combination thereof), coverage
ance eligible individual described in sub- ment of such individual occurred; or under a flexible spending arrangement (as
section (c)(1), such individual shall be treat- (iii) in the case of any assistance eligible defined in section 106(c)(2) of the Internal
ed for purposes of any COBRA continuation individual described in subsection (c)(3), the Revenue Code of 1986), coverage of treatment
provision as having paid the amount of such furlough period began with respect to such that is furnished in an on-site medical facil-
premium if such individual pays (and any individual. ity maintained by the employer and that
person other than such individual’s employer (B) REQUIREMENTS.—Any assistance eligi- consists primarily of first-aid services, pre-
pays on behalf of such individual) the greater ble individual may elect to enroll in dif- vention and wellness care, or similar care (or
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