To amend the Internal Revenue Code of 1986 to provide 2020 recovery rebates to certain individuals, and for other purposes.

This bill modifies the requirement for valid identification numbers for taxpayers claiming a 2020 recovery rebate (the stimulus payment provided to taxpayers in response to the COVID-19 [i.e., coronavirus disease 2019] pandemic). Specifically, it allows married taxpayers to claim the rebate if at least one spouse satisfies the identification requirement.