Section 1 2020 recovery rebates permitted to be made on basis of individual’s taxpayer identification number
In general— Section 6428(g)(2)(A) of the Internal Revenue Code of 1986, as added by Public Law 116–136, is amended by inserting “or a TIN” before the period at the end.
Effective date— The amendment made by this section shall take effect as if included in section 2201(a) of division A of Public Law 116–136.