§6428. 2020 recovery rebates for individuals — Inbound Citations

Citations to 26 U.S.C. § 6428 as a whole

• 26 U.S.C. § 6213(g)(2)(L)

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  (L) the inclusion on a return of a TIN required to be included on the return under section 21, 24, 32, 6428, or 6428A if—

  (i) such TIN is of an individual whose age affects the amount of the credit under such section, and

  (ii) the computation of the credit on the return reflects the treatment of such individual as being of an age different from the individual’s age based on such TIN,
• 26 U.S.C. § 6428A(a)

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  (a) In addition to the credit allowed under section 6428, in the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of—

  (1) $600 ($1,200 in the case of eligible individuals filing a joint return), plus

  (2) an amount equal to the product of $600 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.
• 26 U.S.C. § 6428B(g)(8)

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  (8) Payments made by the Secretary to individuals under this section shall not be in the form of an increase in the balance of any previously issued prepaid debit card if, as of the time of the issuance of such card, such card was issued solely for purposes of making payments under section 6428 or 6428A.