Sec. 2 2020 recovery rebates with respect to qualifying children over the age of 16 (a) In general— Section 6428(a)(2) of the Internal Revenue Code of 1986, as added by Public Law 116–136, is amended by striking “section 24(c)” and inserting “section 152(c)”. ⋯ (b) Effective date— The amendment made by this section shall take effect as if included in section 2201 of division A of Public Law 116–136. ⋯