1. 2020 recovery rebate for certain individuals
In general— Section 6428(g) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(5) Special rule for certain spouses
“(A) In general—Paragraph (1)(B) shall not apply in the case where at least 1 spouse satisfies paragraph (1)(A).
“(B) Recovery rebate amount—In the case of individuals filing a joint return with respect to subparagraph (A), the amount of the credit allowed by subsection (a)(1) shall be equal to the sum of $1200.”
Effective date— The amendment made under this section shall take effect as if included in the enactment of Public Law 116–136.