S. 3679 · 116th Congress
Newborn CARES Act
- Stage
- In committee
- Sponsor
- Tammy Duckworth
- Introduced
- 2020-05-11
- Latest action
- 2020-05-11 · Introduced in Senate
Summary
Newborn CARES Act
This bill treats children of a taxpayer born in 2020 as born in calendar year 2019 for purposes of the advance recovery rebate allowed by the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act. The Internal Revenue Service must establish a procedure to allow a taxpayer to file a claim for such rebate during calendar year 2020.