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S. 3679: Newborn CARES Act

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on May 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.