1. Establishment of procedures to ensure recovery rebates are received before the end of 2020
The Secretary of the Treasury (or the Secretary’s designee) shall establish procedures designed to ensure that every claim for credit or refund under section 6428(f)(3) of the Internal Revenue Code of 1986 is resolved before December 31, 2020, by either—
allowing or making such credit or refund, or
providing the individual with a written determination that such individual is not entitled to such credit or refund.