S.Amdt. 2513

SA 2513. Mr. CASSIDY (for himself, Mr. Daines, Mr. Romney, and Mr.
Rubio) submitted an amendment intended to be proposed to amendment SA
2499 proposed by Mr. McConnell to the bill S. 178, to condemn gross
human rights violations of ethnic Turkic Muslims in Xinjiang, and
calling for an end to arbitrary detention, torture, and harassment of
these communities inside and outside China; which was ordered to lie on
the table; as follows:

At the appropriate place, insert the following:

SEC. ___. SUPPLEMENTARY 2020 RECOVERY REBATES FOR
INDIVIDUALS.

(a) In General.--Subchapter B of chapter 65 of subtitle F
of the Internal Revenue Code of 1986 is amended by inserting
after section 6428 the following new section:

``SEC. 6428A. SUPPLEMENTARY 2020 RECOVERY REBATES FOR
INDIVIDUALS.

``(a) In General.--In addition to the credit allowed under
section 6428, in the case of an eligible individual, there
shall be allowed as a credit against the tax imposed by
subtitle A for the first taxable year beginning in 2020 an
amount equal to the sum of--

[[Page S4769]]

``(1) $1,000 ($2,000 in the case of eligible individuals
filing a joint return), plus
``(2) an amount equal to the product of $1,000 multiplied
by the number of dependents (as defined in section 152(a)) of
the taxpayer.
``(b) Treatment of Credit.--The credit allowed by
subsection (a) shall be treated as allowed by subpart C of
part IV of subchapter A of chapter 1.
``(c) Limitation Based on Adjusted Gross Income.--The
amount of the credit allowed by subsection (a) (determined
without regard to this subsection and subsection (e)) shall
be reduced (but not below zero) by 5 percent of so much of
the taxpayer's adjusted gross income as exceeds--
``(1) $150,000 in the case of a joint return,
``(2) $112,500 in the case of a head of household, and
``(3) $75,000 in the case of a taxpayer not described in
paragraph (1) or (2).
``(d) Eligible Individual.--For purposes of this section,
the term `eligible individual' means any individual other
than--
``(1) any nonresident alien individual,
``(2) any individual with respect to whom a deduction under
section 151 is allowable to another taxpayer for a taxable
year beginning in the calendar year in which the individual's
taxable year begins, and
``(3) an estate or trust.
``(e) Coordination With Advance Refunds of Credit.--
``(1) In general.--The amount of credit which would (but
for this paragraph) be allowable under this section shall be
reduced (but not below zero) by the aggregate refunds and
credits made or allowed to the taxpayer under subsection (f).
Any failure to so reduce the credit shall be treated as
arising out of a mathematical or clerical error and assessed
according to section 6213(b)(1).
``(2) Joint returns.--In the case of a refund or credit
made or allowed under subsection (f) with respect to a joint
return, half of such refund or credit shall be treated as
having been made or allowed to each individual filing such
return.
``(f) Advance Refunds and Credits.--
``(1) In general.--Subject to paragraph (5), each
individual who was an eligible individual for such
individual's first taxable year beginning in 2019 shall be
treated as having made a payment against the tax imposed by
chapter 1 for such taxable year in an amount equal to the
advance refund amount for such taxable year.
``(2) Advance refund amount.--For purposes of paragraph
(1), the advance refund amount is the amount that would have
been allowed as a credit under this section for such taxable
year if this section (other than subsection (e) and this
subsection) had applied to such taxable year.
``(3) Timing and manner of payments.--
``(A) Timing.--The Secretary shall, subject to the
provisions of this title, refund or credit any overpayment
attributable to this section as rapidly as possible. No
refund or credit shall be made or allowed under this
subsection after December 31, 2020.
``(B) Delivery of payments.--Notwithstanding any other
provision of law, the Secretary may certify and disburse
refunds payable under this subsection electronically to any
account to which the payee authorized, on or after January 1,
2018, the delivery of a refund of taxes under this title or
of a Federal payment (as defined in section 3332 of title 31,
United States Code).
``(C) Waiver of certain rules.--Notwithstanding section
3325 of title 31, United States Code, or any other provision
of law, with respect to any payment of a refund under this
subsection, a disbursing official in the executive branch of
the United States Government may modify payment information
received from an officer or employee described in section
3325(a)(1)(B) of such title for the purpose of facilitating
the accurate and efficient delivery of such payment. Except
in cases of fraud or reckless neglect, no liability under
sections 3325, 3527, 3528, or 3529 of title 31, United States
Code, shall be imposed with respect to payments made under
this subparagraph.
``(4) No interest.--No interest shall be allowed on any
overpayment attributable to this section.
``(5) Alternate taxable year.--In the case of an individual
who, at the time of any determination made pursuant to
paragraph (3), has not filed a tax return for the year
described in paragraph (1), the Secretary may--
``(A) apply such paragraph by substituting `2018' for
`2019', and
``(B) if the individual has not filed a tax return for such
individual's first taxable year beginning in 2018, use
information with respect to such individual for calendar year
2019 provided in--
``(i) Form SSA-1099, Social Security Benefit Statement, or
``(ii) Form RRB-1099, Social Security Equivalent Benefit
Statement.
``(6) Notice to taxpayer.--Not later than 15 days after the
date on which the Secretary distributed any payment to an
eligible taxpayer pursuant to this subsection, notice shall
be sent by mail to such taxpayer's last known address. Such
notice shall indicate the method by which such payment was
made, the amount of such payment, and a phone number for the
appropriate point of contact at the Internal Revenue Service
to report any failure to receive such payment.
``(g) Identification Number Requirement.--
``(1) In general.--In the case of any taxpayer who does not
include the valid identification number of such taxpayer on
the return of tax for the taxable year, subsection (a)(1)
shall be applied by substituting `$0' for `$1,000'.
``(2) Joint returns.--In the case of a joint return--
``(A) if the valid identification number of only 1 spouse
is included on the return of tax for the taxable year--
``(i) subsection (a)(1) shall be applied by substituting
`$1,000' for `$2,000', and
``(ii) subsection (c)(1) shall be applied by substituting
`$75,000' for `$150,000', or
``(B) if the valid identification number of neither spouse
is included on the return of tax for the taxable year,
subsection (a)(1) shall be applied by substituting `$0' for
`$2,000'.
``(3) Dependent.--A dependent of a taxpayer shall not be
taken into account under subsection (a)(2) unless--
``(A) the taxpayer includes the valid identification number
of such taxpayer (or, in the case of a joint return, the
valid identification number of at least 1 spouse) on the
return of tax for the taxable year, and
``(B) the valid identification number of such dependent is
included on the return of tax for the taxable year.
``(4) Valid identification number.--
``(A) In general.--For purposes of this subsection, the
term `valid identification number' means a social security
number (as such term is defined in section 24(h)(7)).
``(B) Adoption taxpayer identification number.--For
purposes of paragraph (3)(B), in the case of a dependent who
is adopted or placed for adoption, the term `valid
identification number' shall include the adoption taxpayer
identification number of such dependent.
``(5) Special rule for members of the armed forces.--
Paragraph (2) shall not apply in the case where at least 1
spouse was a member of the Armed Forces of the United States
at any time during the taxable year and the valid
identification number of at least 1 spouse is included on the
return of tax for the taxable year.
``(6) Mathematical or clerical error authority.--Any
omission of a correct valid identification number required
under this subsection shall be treated as a mathematical or
clerical error for purposes of applying section 6213(g)(2) to
such omission.
``(h) Regulations.--The Secretary shall prescribe such
regulations or other guidance as may be necessary to carry
out the purposes of this section, including any such measures
as are deemed appropriate to avoid allowing multiple credits
or rebates to a taxpayer.''.
(b) Definition of Deficiency.--Section 6211(b)(4)(A) of the
Internal Revenue Code of 1986 is amended by striking ``and
6428'' and inserting ``6428, and 6428A''.
(c) Treatment of Possessions.--Rules similar to the rules
of subsection (c) of section 2201 of the CARES Act (Public
Law 116-136) shall apply for purposes of this section.
(d) Exception From Reduction or Offset.--Any credit or
refund allowed or made to any individual by reason of section
6428A of the Internal Revenue Code of 1986 (as added by this
section) or by reason of subsection (c) of this section shall
not be--
(1) subject to reduction or offset pursuant to section 3716
or 3720A of title 31, United States Code,
(2) subject to reduction or offset pursuant to subsection
(d), (e), or (f) of section 6402 of the Internal Revenue Code
of 1986, or
(3) reduced or offset by other assessed Federal taxes that
would otherwise be subject to levy or collection.
(e) Public Awareness Campaign.--The Secretary of the
Treasury (or the Secretary's delegate) shall conduct a public
awareness campaign, in coordination with the Commissioner of
Social Security and the heads of other relevant Federal
agencies, to provide information regarding the availability
of the credit and rebate allowed under section 6428A of the
Internal Revenue Code of 1986 (as added by this section),
including information with respect to individuals who may not
have filed a tax return for taxable year 2018 or 2019.
(f) Conforming Amendments.--
(1) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``6428A,'' after
``6428,''.
(2) The table of sections for subchapter B of chapter 65 of
subtitle F of the Internal Revenue Code of 1986 is amended by
inserting after the item relating to section 6428 the
following:

``Sec. 6428A. Supplementary 2020 Recovery Rebates for individuals.''.
______