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.
Cardiovascular and respiratory healthEmergency medical services and trauma careIncome tax creditsInfectious and parasitic diseasesTax administration and collection, taxpayersTax treatment of families
Newborn CARES Act
USA116th CongressS-3679| Senate
| Updated: 5/11/2020
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.
Cardiovascular and respiratory healthEmergency medical services and trauma careIncome tax creditsInfectious and parasitic diseasesTax administration and collection, taxpayersTax treatment of families