Sec. 2. 2020 recovery rebates for individuals filing joint return
140 words·~1 min read·
/bill/116/hr/6485/ih/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6428(g) of the Internal Revenue Code of 1986, as added by Public Law 113–136 , is amended— in paragraph (1)— by amending subparagraph
(A)to read as follows: subject to paragraph (3), such individual’s valid identification number, and ; by striking subparagraph (B); and by redesignating subparagraph
(C)as subparagraph (B); in paragraph (2)(B), by striking paragraph (1)(C) and inserting paragraph (1)(B) ; and by amending paragraph
(3)to read as follows: In the case of a joint return, an eligible individual satisfies paragraph (1)(A) by including on the return of tax for the taxable year either— such individuals’ valid identification number, or the valid identification number of such individual’s spouse. . The amendment made by this section shall take effect as if included in section 2201(a) of division A of the CARES Act ( Public Law 116–136 ).
Connectionstraces to 2
Traces to 2 documents
Citation graph
cites case law
Sec. 2
2020 recovery rebates for individuals filing joint return
Cites 2Cited by 0 across 0 sources