Internal Revenue Code · 26 U.S.C.
§ 6428B. 2021 recovery rebates to individuals
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6428B
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- March 11, 2021 by Pub. L. 117–2
- Length
- 9 subsections · 2,014 words · about 9 min to read
- Defines
- 7 terms
- Cross-references
- cites 7; cited by 0 Code sections and 0 other regulations
In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2021 an amount equal to the 2021 rebate amount determined for such taxable year.
In the case of a joint return or a surviving spouse (as defined in section 2(a)), paragraph (1) shall be applied by substituting “$150,000” for “$75,000” and “$10,000” for “$5,000”.
In the case of a head of household (as defined in section 2(b)), paragraph (1) shall be applied by substituting “$112,500” for “$75,000” and “$7,500” for “$5,000”.
For purposes of this section, the term “dependent” has the meaning given such term by section 152.
For purposes of this paragraph, the term “valid identification number” means a social security number issued to an individual by the Social Security Administration on or before the due date for filing the return for the taxable year.
For purposes of subparagraph (C), in the case of a dependent who is adopted or placed for adoption, the term “valid identification number” shall include the adoption taxpayer identification number of such dependent.
Subparagraph (B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and the valid identification number of at least 1 spouse is included on the return of tax for the taxable year.
In the case of any payment determined pursuant to subsection (g)(6), a valid identification number shall be treated for purposes of this paragraph as included on the taxpayer’s return of tax if such valid identification number is available to the Secretary as described in such subsection.
Any omission of a correct valid identification number required under this paragraph shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission.
The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer (or, except as otherwise provided by the Secretary, any dependent of the taxpayer) under subsection (g). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).
Subject to paragraphs (5) and (6), each individual who was an eligible individual for such individual’s first taxable year beginning in 2019 shall be treated as having made a payment against the tax imposed by chapter 1 for such taxable year in an amount equal to the advance refund amount for such taxable year.
The Secretary shall, subject to the provisions of this title and consistent with rules similar to the rules of subparagraphs (B) and (C) of section 6428A(f)(3), refund or credit any overpayment attributable to this subsection as rapidly as possible, consistent with a rapid effort to make payments attributable to such overpayments electronically if appropriate. No refund or credit shall be made or allowed under this subsection after December 31, 2021.
If, at the time of any determination made pursuant to paragraph (3), the individual referred to in paragraph (1) has filed a return of tax for the individual’s first taxable year beginning in 2020, paragraph (1) shall be applied with respect to such individual by substituting “2020” for “2019”.
The term “2020 calendar year filing deadline” means the date specified in section 6072(a) with respect to returns for calendar year 2020. Such date shall be determined after taking into account any period disregarded under section 7508A if such disregard applies to substantially all returns for calendar year 2020 to which section 6072(a) applies.
In the case of any individual who, at the time of any determination made pursuant to paragraph (3), has filed a tax return for neither the year described in paragraph (1) nor for the year described in paragraph (5)(A), the Secretary shall, consistent with rules similar to the rules of section 6428A(f)(5)(H)(i), apply paragraph (1) on the basis of information available to the Secretary and shall, on the basis of such information, determine the advance refund amount with respect to such individual without regard to subsection (d) unless the Secretary has reason to know that such amount would otherwise be reduced by reason of such subsection.
Solely for purposes of this subsection, a return of tax shall not be treated as filed until such return has been processed by the Internal Revenue Service.
Payments made by the Secretary to individuals under this section shall not be in the form of an increase in the balance of any previously issued prepaid debit card if, as of the time of the issuance of such card, such card was issued solely for purposes of making payments under section 6428 or 6428A.
The Secretary shall carry out a robust and comprehensive outreach program to ensure that all taxpayers described in subsection (h)(1) learn of their eligibility for the advance refunds and credits under subsection (g); are advised of the opportunity to receive such advance refunds and credits as provided under subsection (h)(1); and are provided assistance in applying for such advance refunds and credits.
(Added Pub. L. 117–2, title IX, § 9601(a), Mar. 11, 2021, 135 Stat. 138.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 7 other sections
- § 2(a) Definitions and special rules
- § 152 Dependent defined
- § 6213(g)(2) Restrictions applicable to deficiencies; petition to Tax Court
- § 6428A(f)(3) Additional 2020 recovery rebates for individuals
- § 6072(a) Time for filing income tax returns
- § 7508A Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
- § 6428 2020 recovery rebates for individuals
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 117–2
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter B Rules of Special Application
Nearby sections
- § 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures
- § 6427 Fuels not used for taxable purposes
- § 6428 2020 recovery rebates for individuals
- § 6428A Additional 2020 recovery rebates for individuals
- § 6428B 2021 recovery rebates to individuals
- § 6429 Repealed
- § 6430 Treatment of tax imposed at Leaking Underground Storage Tank Trust Fund financing rate
- § 6431 Repealed
- § 6432 Continuation coverage premium assistance
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Treatment of Certain Possessions
Pub. L. 117–2, title IX, § 9601(b), Mar. 11, 2021, 135 Stat. 142, provided that:
“(1) Payments to possessions with mirror code tax systems.— The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.“(2) Payments to other possessions.— The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents.“(3) Inclusion of administrative expenses.— The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the lesser of—“(A) the increase (if any) of the administrative expenses of such possession—“(i) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and“(ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or“(B) $500,000 ($10,000,000 in the case of Puerto Rico).The amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.“(4) Coordination with credit allowed against united states income taxes.— No credit shall be allowed against United States income taxes under section 6428B of the Internal Revenue Code of 1986 (as added by this section), nor shall any credit or refund be made or allowed under subsection (g) of such section, to any person—“(A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or“(B) who is eligible for a payment under a plan described in paragraph (2).“(5) Mirror code tax system.— For purposes of this subsection, the term ‘mirror code tax system’ means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States.“(6) Treatment of payments.— For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section.”
Exception From Reduction or Offset
Pub. L. 117–2, title IX, § 9601(c)(2), Mar. 11, 2021, 135 Stat. 143, provided that:
“Any refund payable by reason of section 6428B(g) of the Internal Revenue Code of 1986 (as added by this section), or any such refund payable by reason of subsection (b) of this section [set out above], shall not be—“(A) subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986 or any similar authority permitting offset, or“(B) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.”