Section 1 Short title
This Act may be cited as the “Recovery Rebates Improvement Act”.
Recovery Rebates Improvement Act
A BILL
To amend the Internal Revenue Code of 1986 to allow 2020 recovery rebates for individuals filing a joint return if one spouse satisfies the valid identification number requirement.
Sec. 2 2020 recovery rebates for individuals filing joint return
In general— 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:
“(A) 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:
“(3) Special rule for joint returns—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—
“(A) such individuals’ valid identification number, or
“(B) the valid identification number of such individual’s spouse.”
Effective date— 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).