RELEASE: Representatives Ro Khanna and Tim Ryan Introduce Legislation to Send Americans Additional Cash Payments
April 14, 2020
Press Release
Legislation provides $2,000 per month through the economic crisis, for up to 12 months
Washington,
DC – Today, Representatives Ro Khanna (CA-17) and Tim Ryan (OH-13)
introduced the Emergency Money for the People Act to provide additional
cash payments for hard-working Americans who have been impacted by the
COVID-19 pandemic. While the CARES Act was an important first step, its
one-time payment does not provide nearly enough support for American
families.
The Emergency Money for the People Act expands relief to more Americans and includes a $2,000 monthly payment to every qualifying American over the age of 16 for up to 12 months. It also fixes a bug in the CARES Act to ensure college students and adults with disabilities can still receive the payments even if claimed as a dependent. The Emergency Money for the People Act additionally recognizes that not everyone has a bank or a home address to receive a check – so it allows individuals to get this money through direct deposit, check, pre-paid debit card, or mobile money platforms such as Venmo, Zelle, or PayPal.
“A one-time, twelve-hundred-dollar check isn’t going to cut it,” said Rep. Ro Khanna. “Americans need sustained cash infusions for the duration of this crisis in order to come out on the other side alive, healthy, and ready to get back to work. Members on both sides of the aisle are finally coming together around the idea of sending money out to people. Rep. Ryan and I are urging leadership to include this bill in the fourth COVID relief package to truly support the American working class.”
“The economic impact of this virus is unprecedented for our country. As millions of Americans file for unemployment week over week, we have to work quickly to patch the dam – and that means putting cash in the hands of hard-working families,” said Congressman Tim Ryan. “Many Ohioans are just receiving – or about to receive – the first cash payment we passed in the CARES Act. Now it’s time for Congress to get to work on the next step to provide relief for those who have been hardest hit in this pandemic.”
Under the Emergency Money for the People Act, monthly cash assistance payments would be guaranteed for at least six months and would renew for another six months unless the employment-to-population ratio for people ages 16 and older returns to the pre-covid crisis employment level of 60%. These payments would not count as income in order to protect eligibility for any of the income-based state or federal government assistance programs.
Eligibility:
Original Co-sponsors: Earl Blumenauer (OR-3), Judy Chu (CA-27), Diana DeGette (CO-1), Mike Doyle (PA-18), Adriano Espaillat (NY-13), Eliot L. Engel (NY-16), Pramila Jayapal (WA-7), Ted Lieu (CA-33), Joe Neguse (CO-2), Mary, Gay Scanlon (PA-5), Darren Soto (FL-9), Rashida Tlaib (MI-13), Nydia Velázquez (NY-7), Bonnie Watson Coleman (NJ-12), Grace Meng (NY- 6), Alan Lowenthal (CA-47), and Barbara Lee (CA-13).
Full bill text can be found here.
# # #
About the Office
Congressman Khanna represents the 17th District of California, which covers communities in Silicon Valley. Visit his website at khanna.house.gov. Follow him on Facebook, Instagram and Twitter @RepRoKhanna.
The Emergency Money for the People Act expands relief to more Americans and includes a $2,000 monthly payment to every qualifying American over the age of 16 for up to 12 months. It also fixes a bug in the CARES Act to ensure college students and adults with disabilities can still receive the payments even if claimed as a dependent. The Emergency Money for the People Act additionally recognizes that not everyone has a bank or a home address to receive a check – so it allows individuals to get this money through direct deposit, check, pre-paid debit card, or mobile money platforms such as Venmo, Zelle, or PayPal.
“A one-time, twelve-hundred-dollar check isn’t going to cut it,” said Rep. Ro Khanna. “Americans need sustained cash infusions for the duration of this crisis in order to come out on the other side alive, healthy, and ready to get back to work. Members on both sides of the aisle are finally coming together around the idea of sending money out to people. Rep. Ryan and I are urging leadership to include this bill in the fourth COVID relief package to truly support the American working class.”
“The economic impact of this virus is unprecedented for our country. As millions of Americans file for unemployment week over week, we have to work quickly to patch the dam – and that means putting cash in the hands of hard-working families,” said Congressman Tim Ryan. “Many Ohioans are just receiving – or about to receive – the first cash payment we passed in the CARES Act. Now it’s time for Congress to get to work on the next step to provide relief for those who have been hardest hit in this pandemic.”
Under the Emergency Money for the People Act, monthly cash assistance payments would be guaranteed for at least six months and would renew for another six months unless the employment-to-population ratio for people ages 16 and older returns to the pre-covid crisis employment level of 60%. These payments would not count as income in order to protect eligibility for any of the income-based state or federal government assistance programs.
Eligibility:
- Every American age 16 and older making less than $130,000 annually would receive at least $2,000 per month.
- Married couples earning less than $260,000 would receive at least $4,000 per month.
- Qualifying families with children will receive an additional $500 per child – families will receive funds for up to three children.
- For example, a married couple making under $260K with 3 kids would receive $5,500 per month.
- Those who had no earnings, were unemployed, or are currently unemployed would also be eligible.
- Those who were not eligible in 2019 or 2018 but would be eligible in 2020, could submit at least two consecutive months of paychecks to verify income eligibility.
- The Emergency Money for the People Act also expands the program to millions more Americans who were excluded from the CARES cash rebates – such as college students and adults with disabilities who are still claimed as a dependent. The individual will receive the payment and their parent or guardian will receive the dependent credit.
Original Co-sponsors: Earl Blumenauer (OR-3), Judy Chu (CA-27), Diana DeGette (CO-1), Mike Doyle (PA-18), Adriano Espaillat (NY-13), Eliot L. Engel (NY-16), Pramila Jayapal (WA-7), Ted Lieu (CA-33), Joe Neguse (CO-2), Mary, Gay Scanlon (PA-5), Darren Soto (FL-9), Rashida Tlaib (MI-13), Nydia Velázquez (NY-7), Bonnie Watson Coleman (NJ-12), Grace Meng (NY- 6), Alan Lowenthal (CA-47), and Barbara Lee (CA-13).
Full bill text can be found here.
# # #
About the Office
Congressman Khanna represents the 17th District of California, which covers communities in Silicon Valley. Visit his website at khanna.house.gov. Follow him on Facebook, Instagram and Twitter @RepRoKhanna.
Issues:
Economy, Equality and Social Justice, Government Reform, Novel Coronavirus (COVID-19)
Full text of Bill:
https://khanna.house.gov/sites/khanna.house.gov/files/Final_Emergency%20Money%20For%20the%20People.pdf
2 SEC. 2. EMERGENCY PAYMENTS. 1(a) GENERALRULE.— 2(1) DIRECTIVE TO MAKE PAYMENTS.—The Sec-3retary of the Treasury shall make a payment in each 4month of the payment period to each eligible indi-5vidual. 6(2) BEGINNING DATE.—Payments for the first 7of such months shall be distributed within 14 days 8after the date of the enactment of this Act. 9(3) PAYMENT PERIOD.—The term ‘‘payment 10period’’ The term ‘‘payment period’’ means the 12- 11month period beginning with the first month in 12which the Secretary makes a payment under para-13graph (1), unless as of the end of the sixth month 14of such period the employment-to-population ratio 15for people ages 16 and over is greater than 60 per-16cent. 17(4) FORM AND MANNER OF PAYMENTS.—Pay-18ments under paragraph (1) shall be made in such 19form and manner as the Secretary shall provide, ex-20cept that the Secretary shall— 21(A) offer the option of receiving payments 22under this section by direct deposit, check, pre- 23paid debit card, or electronic transfer of pay-24ment through an electronic transfer application 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)3 that can be used on mobile devices to receive 1payments; and 2(B) ensure that payments under this sec-3tion are made to those without fixed addresses. 4(b) ELIGIBLEINDIVIDUAL.—For purposes of this 5section— 6(1) IN GENERAL.—The term ‘‘eligible indi-7vidual’’ means any individual— 8(A) who— 9(i) is a citizen or resident of the 10United States; or 11(ii) is described in paragraph (4); 12(B) who, as of January 1, 2020, has at-13tained the age of 16, and 14(C) whose adjusted gross income either— 15(i) does not exceed the threshold 16amount for the taxable year beginning in 172019, or 18(ii) would not exceed the threshold 19amount for the first taxable year beginning 20in 2020, determined on the basis of 2 con-21secutive months of such taxable year and 22annualized. 23(2) SPECIAL RULE FOR MARRIED INDIVID-24UALS.—In the case of any individual who filed a 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)4 joint return for the taxable year beginning in 2019, 1the individual and the spouse of the individual shall 2be treated as one person if either the individual or 3the spouse of the individual meets the requirements 4specified in subparagraphs (A) and (B) of paragraph 5(1). 6(3) CERTAIN DEPENDENTS.—The term ‘‘eligible 7individual’’ does not include any dependent (as de-8fined in section 152 of the Internal Revenue Code of 91986) who, as of December 31, 2019, has not at-10tained the age of 16 and with respect to whom a de-11duction under section 151(c) of such Code is allow-12able to another individual for the taxable year begin-13ning in 2019. 14(4) SPECIAL RULE FOR INDIVIDUALS IN THE15UNITED STATES CONTINUOUSLY SINCE THE DEC-16LARATION OF NATIONAL EMERGENCY.— 17(A) IN GENERAL.—An individual is de-18scribed in this paragraph if the individual— 19(i) is not a citizen or resident of the 20United States; and 21(ii) has been physically present in the 22United States continuously since January 2327, 2020 (the effective date of the public 24health emergency declared pursuant to sec-25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)5 tion 319 of the Public Health Service Act 1(42 U.S.C. 247d) resulting from the 2COVID–19 pandemic)), and continues to 3be physically present in the United States 4throughout the duration of the payment 5period. 6(B) BREAK IN PRESENCE.—For purposes 7of subparagraph (A)(ii), an individual shall be 8considered to have failed to maintain contin-9uous physical presence in the United States if 10the individual has departed from the United 11States for any period exceeding 90 days or for 12any periods, in the aggregate, exceeding 180 13days. 14(5) CONSULTATION WITH OTHER FEDERAL AND15STATE AGENCIES.—For purposes of identifying and 16making payments under this section to all eligible 17individuals for whom the Secretary does not have 18sufficient tax return information to make such pay-19ments, the Secretary shall consult with— 20(A) the Secretary of Veterans Affairs and 21the Commissioner of Social Security; and 22(B) any agency making payments of pen-23sion or annuity to individuals for service per-24formed in the employ of the United States or 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)6 any State, political subdivision of a State, or 1any instrumentality thereof, which is not con-2sidered employment for purposes of chapter 21 3of the Internal Revenue Code of 1986. 4(c) AMOUNT OFPAYMENT.— 5(1) IN GENERAL.—The amount of each pay-6ment under subsection (a) shall be— 7(A) except as provided in subparagraph 8(B), $2,000 in the case of an individual de-9scribed in subsection (b)(1), and 10(B) $4,000, made jointly, in the case of 11two individuals filing a joint return for a tax-12able year beginning in 2019. 13(2) ADDITIONAL AMOUNT FOR DEPENDENTS.— 14(A) ONE CHILD.—If a deduction is allowed 15for one or more dependents on the return for 16the taxable year beginning in 2019, the amount 17in paragraph (1) shall be increased by $500 in 18the case of a return for which one deduction is 19allowed under section 151(c) of the Internal 20Revenue Code of 1986. 21(B) THREE OR MORE CHILDREN.—In the 22case of deductions allowed for three or more de-23pendents on the return for the taxable year be-24VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)7 ginning in 2019, subparagraph (A) shall be ap-1plied by substituting ‘‘$1,500’’ for ‘‘$500’’. 2(3) PHASEOUT.— 3(A) IN GENERAL.—The amount of a pay-4ment specified in paragraph (1) shall be re-5duced (but not below zero) by 5 percentage 6points for each $1,000 (or fraction thereof) by 7which the taxpayer’s adjusted gross income ex-8ceeds the threshold amount. 9(B) THRESHOLD AMOUNT.—For purposes 10of subparagraph (A), the term ‘‘threshold 11amount’’ means— 12(i) $130,000 in the case of an indi-13vidual who filed a separate return for the 14taxable year beginning in 2019, and 15(ii) $260,000 in the case of the indi-16viduals treated as one person under sub-17section (c)(2) who filed a joint return for 18the taxable year beginning in 2019. 19(d) SPECIALRULESRELATING TOAVAILABLEIN-20FORMATION.— 21(1) USE OF RETURN INFORMATION FOR 201822RETURNS.—For purposes of making determinations 23under this section with respect to any individual, if 24return information of such individual is not available 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)8 for the taxable year beginning in 2019, the Sec-1retary shall use return information (if any) for the 2taxable year 2018 instead. 3(2) INDIVIDUALS FOR WHOM INFORMATION NOT4AVAILABLE.—In the case of any individual for whom 5return information is not available from the Internal 6Revenue Service and the Secretary determines that 7sufficient information is not available from the So-8cial Security Administration or the Department of 9Veterans Affairs, the Secretary shall provide for an 10application process for individuals to receive pay-11ments under this section. Such application shall be 12in such form and filed in such manner as the Sec-13retary may require. For purposes of carrying out 14this section, the Secretary of the Treasury shall 15work in cooperation with the Secretary of Veterans 16Affairs and the Commissioner of Social Security. 17(e) OTHERDEFINITIONS.—For purposes of this sec-18tion— 19(1) CITIZEN OR RESIDENT.—The term ‘‘citizen 20or resident of the United States’’ means a citizen or 21resident (as such terms are used in section 227701(a)(30)(A) of the Internal Revenue Code of 231986) of the United States. 24VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)9 (2) UNITEDSTATESDEFINED.—The term 1‘‘United States’’ means the several States, the Dis-2trict of Columbia, American Samoa, Guam, the 3Commonwealth of the Northern Mariana Islands, 4Puerto Rico, and the United States Virgin Islands. 5(3) SECRETARY.—The term ‘‘Secretary’’ means 6the Secretary of the Treasury or the Secretary’s del-7egate. 8(4) OTHER TERMS.—Except as otherwise pro-9vided in this section, any term used in this section 10which is used in the Internal Revenue Code of 1986 11shall have the meaning as used in the Internal Rev-12enue Code of 1986. 13(f) SPECIALRULES.—For purposes of this section— 14(1) INCOME EXCLUSION.—Payments under this 15section shall not be includible in gross income for 16purposes of the Internal Revenue Code of 1986. 17(2) EXCLUDED FROM GROSS ESTATE.—Pay-18ments under this section shall not be includible in 19the gross estate of any individual for purposes of 20chapter 11 of the Internal Revenue Code of 1986. 21(3) TOLL-FREE HOTLINE TELEPHONE NUM-22BER.—The Secretary shall provide a 24 hour toll- 23free hotline telephone number for any individual to 24VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)
Full text of Bill:
https://khanna.house.gov/sites/khanna.house.gov/files/Final_Emergency%20Money%20For%20the%20People.pdf
2 SEC. 2. EMERGENCY PAYMENTS. 1(a) GENERALRULE.— 2(1) DIRECTIVE TO MAKE PAYMENTS.—The Sec-3retary of the Treasury shall make a payment in each 4month of the payment period to each eligible indi-5vidual. 6(2) BEGINNING DATE.—Payments for the first 7of such months shall be distributed within 14 days 8after the date of the enactment of this Act. 9(3) PAYMENT PERIOD.—The term ‘‘payment 10period’’ The term ‘‘payment period’’ means the 12- 11month period beginning with the first month in 12which the Secretary makes a payment under para-13graph (1), unless as of the end of the sixth month 14of such period the employment-to-population ratio 15for people ages 16 and over is greater than 60 per-16cent. 17(4) FORM AND MANNER OF PAYMENTS.—Pay-18ments under paragraph (1) shall be made in such 19form and manner as the Secretary shall provide, ex-20cept that the Secretary shall— 21(A) offer the option of receiving payments 22under this section by direct deposit, check, pre- 23paid debit card, or electronic transfer of pay-24ment through an electronic transfer application 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)3 that can be used on mobile devices to receive 1payments; and 2(B) ensure that payments under this sec-3tion are made to those without fixed addresses. 4(b) ELIGIBLEINDIVIDUAL.—For purposes of this 5section— 6(1) IN GENERAL.—The term ‘‘eligible indi-7vidual’’ means any individual— 8(A) who— 9(i) is a citizen or resident of the 10United States; or 11(ii) is described in paragraph (4); 12(B) who, as of January 1, 2020, has at-13tained the age of 16, and 14(C) whose adjusted gross income either— 15(i) does not exceed the threshold 16amount for the taxable year beginning in 172019, or 18(ii) would not exceed the threshold 19amount for the first taxable year beginning 20in 2020, determined on the basis of 2 con-21secutive months of such taxable year and 22annualized. 23(2) SPECIAL RULE FOR MARRIED INDIVID-24UALS.—In the case of any individual who filed a 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)4 joint return for the taxable year beginning in 2019, 1the individual and the spouse of the individual shall 2be treated as one person if either the individual or 3the spouse of the individual meets the requirements 4specified in subparagraphs (A) and (B) of paragraph 5(1). 6(3) CERTAIN DEPENDENTS.—The term ‘‘eligible 7individual’’ does not include any dependent (as de-8fined in section 152 of the Internal Revenue Code of 91986) who, as of December 31, 2019, has not at-10tained the age of 16 and with respect to whom a de-11duction under section 151(c) of such Code is allow-12able to another individual for the taxable year begin-13ning in 2019. 14(4) SPECIAL RULE FOR INDIVIDUALS IN THE15UNITED STATES CONTINUOUSLY SINCE THE DEC-16LARATION OF NATIONAL EMERGENCY.— 17(A) IN GENERAL.—An individual is de-18scribed in this paragraph if the individual— 19(i) is not a citizen or resident of the 20United States; and 21(ii) has been physically present in the 22United States continuously since January 2327, 2020 (the effective date of the public 24health emergency declared pursuant to sec-25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)5 tion 319 of the Public Health Service Act 1(42 U.S.C. 247d) resulting from the 2COVID–19 pandemic)), and continues to 3be physically present in the United States 4throughout the duration of the payment 5period. 6(B) BREAK IN PRESENCE.—For purposes 7of subparagraph (A)(ii), an individual shall be 8considered to have failed to maintain contin-9uous physical presence in the United States if 10the individual has departed from the United 11States for any period exceeding 90 days or for 12any periods, in the aggregate, exceeding 180 13days. 14(5) CONSULTATION WITH OTHER FEDERAL AND15STATE AGENCIES.—For purposes of identifying and 16making payments under this section to all eligible 17individuals for whom the Secretary does not have 18sufficient tax return information to make such pay-19ments, the Secretary shall consult with— 20(A) the Secretary of Veterans Affairs and 21the Commissioner of Social Security; and 22(B) any agency making payments of pen-23sion or annuity to individuals for service per-24formed in the employ of the United States or 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)6 any State, political subdivision of a State, or 1any instrumentality thereof, which is not con-2sidered employment for purposes of chapter 21 3of the Internal Revenue Code of 1986. 4(c) AMOUNT OFPAYMENT.— 5(1) IN GENERAL.—The amount of each pay-6ment under subsection (a) shall be— 7(A) except as provided in subparagraph 8(B), $2,000 in the case of an individual de-9scribed in subsection (b)(1), and 10(B) $4,000, made jointly, in the case of 11two individuals filing a joint return for a tax-12able year beginning in 2019. 13(2) ADDITIONAL AMOUNT FOR DEPENDENTS.— 14(A) ONE CHILD.—If a deduction is allowed 15for one or more dependents on the return for 16the taxable year beginning in 2019, the amount 17in paragraph (1) shall be increased by $500 in 18the case of a return for which one deduction is 19allowed under section 151(c) of the Internal 20Revenue Code of 1986. 21(B) THREE OR MORE CHILDREN.—In the 22case of deductions allowed for three or more de-23pendents on the return for the taxable year be-24VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)7 ginning in 2019, subparagraph (A) shall be ap-1plied by substituting ‘‘$1,500’’ for ‘‘$500’’. 2(3) PHASEOUT.— 3(A) IN GENERAL.—The amount of a pay-4ment specified in paragraph (1) shall be re-5duced (but not below zero) by 5 percentage 6points for each $1,000 (or fraction thereof) by 7which the taxpayer’s adjusted gross income ex-8ceeds the threshold amount. 9(B) THRESHOLD AMOUNT.—For purposes 10of subparagraph (A), the term ‘‘threshold 11amount’’ means— 12(i) $130,000 in the case of an indi-13vidual who filed a separate return for the 14taxable year beginning in 2019, and 15(ii) $260,000 in the case of the indi-16viduals treated as one person under sub-17section (c)(2) who filed a joint return for 18the taxable year beginning in 2019. 19(d) SPECIALRULESRELATING TOAVAILABLEIN-20FORMATION.— 21(1) USE OF RETURN INFORMATION FOR 201822RETURNS.—For purposes of making determinations 23under this section with respect to any individual, if 24return information of such individual is not available 25VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)8 for the taxable year beginning in 2019, the Sec-1retary shall use return information (if any) for the 2taxable year 2018 instead. 3(2) INDIVIDUALS FOR WHOM INFORMATION NOT4AVAILABLE.—In the case of any individual for whom 5return information is not available from the Internal 6Revenue Service and the Secretary determines that 7sufficient information is not available from the So-8cial Security Administration or the Department of 9Veterans Affairs, the Secretary shall provide for an 10application process for individuals to receive pay-11ments under this section. Such application shall be 12in such form and filed in such manner as the Sec-13retary may require. For purposes of carrying out 14this section, the Secretary of the Treasury shall 15work in cooperation with the Secretary of Veterans 16Affairs and the Commissioner of Social Security. 17(e) OTHERDEFINITIONS.—For purposes of this sec-18tion— 19(1) CITIZEN OR RESIDENT.—The term ‘‘citizen 20or resident of the United States’’ means a citizen or 21resident (as such terms are used in section 227701(a)(30)(A) of the Internal Revenue Code of 231986) of the United States. 24VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)9 (2) UNITEDSTATESDEFINED.—The term 1‘‘United States’’ means the several States, the Dis-2trict of Columbia, American Samoa, Guam, the 3Commonwealth of the Northern Mariana Islands, 4Puerto Rico, and the United States Virgin Islands. 5(3) SECRETARY.—The term ‘‘Secretary’’ means 6the Secretary of the Treasury or the Secretary’s del-7egate. 8(4) OTHER TERMS.—Except as otherwise pro-9vided in this section, any term used in this section 10which is used in the Internal Revenue Code of 1986 11shall have the meaning as used in the Internal Rev-12enue Code of 1986. 13(f) SPECIALRULES.—For purposes of this section— 14(1) INCOME EXCLUSION.—Payments under this 15section shall not be includible in gross income for 16purposes of the Internal Revenue Code of 1986. 17(2) EXCLUDED FROM GROSS ESTATE.—Pay-18ments under this section shall not be includible in 19the gross estate of any individual for purposes of 20chapter 11 of the Internal Revenue Code of 1986. 21(3) TOLL-FREE HOTLINE TELEPHONE NUM-22BER.—The Secretary shall provide a 24 hour toll- 23free hotline telephone number for any individual to 24VerDate Mar 15 2010 19:50 Apr 13, 2020 Jkt 000000 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 C:\USERS\EWBALLOU\APPDATA\ROAMING\SOFTQUAD\XMETAL\7.0\GEN\C\RYANOH_0April 13, 2020 (7:50 p.m.)G:\M\16\RYANOH\RYANOH_079.XMLg:\VHLC\041320\041320.223.xml (761049|1)
