Sec. 20101. Dependents taken into account in determining credit and rebates
84 words·~1 min read·
/bill/116/hr/6800/pcs/section-20101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6428(a)(2) of the Internal Revenue Code of 1986 is amended by striking qualifying children (within the meaning of section 24(c)) and inserting dependents (as defined in section 152) . Section 6428(g) of such Code is amended by striking qualifying child each place it appears and inserting dependent . Section 6428(g)(2)(B) of such Code is amended by striking such child and inserting such dependent . The amendments made by this section shall take effect as if included in section 2201 of the CARES Act.