Sec. 273. Amendments to recovery rebates under the CARES Act
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section 6428 of the Internal Revenue Code of 1986 Section 6428 is amended— in subsection (c)(1), by inserting or a surviving spouse (as defined in section 2(a)) after joint return , in subsection (f)— in paragraph (3)(A), by striking section and inserting subsection , in paragraph (4), by striking section and inserting subsection , and by redesignating paragraph
(6)as paragraph
(7)and by inserting after paragraph
(5)the following new paragraph: In the case of any individual for which payment information is provided to the Secretary by the Commissioner of Social Security, the Railroad Retirement Board, or the Secretary of Veterans Affairs, the payment by the Secretary under paragraph
(3)with respect to such individual may be made to such individual’s representative payee or fiduciary and the entire payment shall be— provided to the individual who is entitled to the payment, or used only for the benefit of the individual who is entitled to the payment. In the case of a payment described in subparagraph
(A)which is made with respect to a social security beneficiary or a supplemental security income recipient, section 1129(a)(3) of the Social Security Act ( 42 U.S.C. 1320a–8(a)(3) ) shall apply to such payment in the same manner as such section applies to a payment under title II or XVI of such Act. In the case of a payment described in subparagraph
(A)which is made with respect to a railroad retirement beneficiary, section 13 of the Railroad Retirement Act ( 45 U.S.C. 231l ) shall apply to such payment in the same manner as such section applies to a payment under such Act. In the case of a payment described in subparagraph
(A)which is made with respect to a veterans beneficiary, sections 5502, 6106, and 6108 of title 38, United States Code, shall apply to such payment in the same manner as such sections apply to a payment under such title. , and by striking subsection
(g)and inserting the following: Subject to paragraph (2), with respect to the credit allowed under subsection (a), the following provisions shall apply: In the case of a return other than a joint return, the $1,200 amount in subsection (a)(1) shall be treated as being zero unless the taxpayer includes the valid identification number of the taxpayer on the return of tax for the taxable year. In the case of a joint return, the $2,400 amount in subsection (a)(1) shall be treated as being— $1,200 if the valid identification number of only 1 spouse is included on the return of tax for the taxable year, and zero if the valid identification number of neither spouse is so included. A qualifying child of a taxpayer shall not be taken into account under subsection (a)(2) unless— 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 the valid identification number of such qualifying child is included on the return of tax for the taxable year. No refund shall be payable under subsection
(f)to an eligible individual who does not include on the return of tax for the taxable year— such individual’s valid identification number, in the case of a joint return, the valid identification number of such individual’s spouse, and in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child. 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)). For purposes of paragraphs (1)(C) and (2)(C), in the case of a qualifying child who is adopted or placed for adoption, the term valid identification number shall include the adoption taxpayer identification number of such child. Paragraphs (1)(B) and (2)(B) 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. 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. . Section 2201 of the CARES Act is amended— in subsection (d), by striking Any credit or refund allowed or made to any individual by reason of and inserting section 6428 of the Internal Revenue Code of 1986 (as added by this section) or by reason of subsection
(c)of this section Any refund payable by reason of , and section 6428(f) of the Internal Revenue Code of 1986 (as added by this section), or any such refund payable by reason of subsection
(c)of this section, in subsection (f)(1)(A)(i), by inserting after September 30, 2021 the following: , of which up to $63,000,000 may be transferred to the “Department of the Treasury—Bureau of the Fiscal Service—Debt Collection” for necessary expenses related to the implementation and operation of Governmentwide debt collection activities pursuant to sections 3711(g), 3716, and 3720A of title 31, United States Code, and subsections
(c)through
(f)of . section 6402 of the Internal Revenue Code of 1986 to offset the loss resulting from the coronavirus pandemic of debt collection receipts collected pursuant to such sections: , That amounts transferred pursuant to this clause shall be in addition to any other funds made available for this purpose Provided The amendments made by this section shall take effect as if included in section 2201 of the CARES Act.
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- 42 USC 1320a–8(a)(3)
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