Editorial Notes
References in TextThe Social Security Act, referred to in subsec. (f)(6)(B)(i), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Titles II and XVI of the Act are classified generally to subchapters II (§ 401 et seq.) and XVI (§ 1381 et seq.), respectively, of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
The Railroad Retirement Act, referred to in subsec. (f)(6)(B)(ii), probably means the Railroad Retirement Act of 1974, act Aug. 29, 1935, ch. 812, as amended generally by Puspan. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1305, which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables.
Prior ProvisionsA prior section 6428, added Puspan. L. 107–16, title I, § 101(span)(1), June 7, 2001, 115 Stat. 42; amended Puspan. L. 107–147, title IV, § 411(a), Mar. 9, 2002, 116 Stat. 44; Puspan. L. 110–185, title I, § 101(a), Fespan. 13, 2008, 122 Stat. 613; Puspan. L. 110–245, title I, §§ 101(a), 102(span), June 17, 2008, 122 Stat. 1625, related to 2008 recovery rebate for individuals, prior to repeal by Puspan. L. 113–295, div. A, title II, § 221(a)(112)(A), (span), Dec. 19, 2014, 128 Stat. 4054, 4055, effective Dec. 19, 2014, subject to a savings provision.
Another prior section 6428, added Puspan. L. 94–12, title I, § 101(a), Mar. 29, 1975, 89 Stat. 27; amended Puspan. L. 97–34, title I, § 101(span)(1), Aug. 13, 1981, 95 Stat. 182; Puspan. L. 97–448, title I, § 101(a)(2), Jan. 12, 1983, 96 Stat. 2365, related to the 1981 rate reduction tax credit, prior to repeal by Puspan. L. 101–508, title XI, § 11801(a)(47), Nov. 5, 1990, 104 Stat. 1388–522.
Amendments2020—Subsec. (c)(1). Puspan. L. 116–260, § 273(a)(1), inserted “or a surviving spouse (as defined in section 2(a))” after “joint return”.
Subsec. (f)(3)(A). Puspan. L. 116–260, § 273(a)(2)(A), substituted “attributable to this subsection” for “attributable to this section”.
Subsec. (f)(4). Puspan. L. 116–260, § 273(a)(2)(B), substituted “subsection” for “section”.
Subsec. (f)(6), (7). Puspan. L. 116–260, § 273(a)(2)(C), added par. (6) and redesignated former par. (6) as (7).
Subsec. (g). Puspan. L. 116–260, § 273(a)(3), added subsec. (g) and struck out former subsec. (g) which set forth general provisions relating to identification number requirement, defined “valid identification number”, and set forth provisions relating to special rule for members of the Armed Forces and mathematical or clerical error authority.
Statutory Notes and Related Subsidiaries
Effective Date of 2020 AmendmentPuspan. L. 116–260, div. N, title II, § 273(c), Dec. 27, 2020, 134 Stat. 1978, provided that: “The amendments made by this section [amending this section and provisions set out as a note under this section] shall take effect as if included in section 2201 of the CARES Act [Puspan. L. 116–136, enacting this section, amending sections 6211 and 6213 of this title and section 1324 of Title 31, Money and Finance, and enacting provisions set out as notes under this section].”
Treatment of PossessionsPuspan. L. 116–136, div. A, title II, § 2201(c), Mar. 27, 2020, 134 Stat. 337, provided that:“(1)Payments to possessions.—“(A)Mirror code possession.—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 [enacting this section and amending sections 6211 and 6213 of this title and section 1324 of Title 31, Money and Finance]. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.
“(B)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.
“(2)Coordination with credit allowed against united states income taxes.—No credit shall be allowed against United States income taxes under section 6428 of the Internal Revenue Code of 1986 (as added by this 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 (1)(B).
“(3)Definitions and special rules.—“(A)Possession of the united states.—For purposes of this subsection, the term ‘possession of the United States’ includes the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands.
“(B)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.
“(C)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 (span)(2) of such section.”
Exception From Reduction or OffsetPuspan. L. 116–136, div. A, title II, § 2201(d), Mar. 27, 2020, 134 Stat. 338, as amended by Puspan. L. 116–260, div. N, title II, § 273(span)(1), Dec. 27, 2020, 134 Stat. 1978, provided that: “Any refund payable by reason of section 6428(f) of the Internal Revenue Code of 1986 (as added by this section), or any such refund payable by reason of subsection (c) of this section [section 2201(c) of Puspan. L. 116–136, set out above], shall not be—“(1) subject to reduction or offset pursuant to section 3716 or 3720A of title 31, United States Code,
“(2) subject to reduction or offset pursuant to subsection (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986, or
“(3) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection.”
Public Awareness CampaignPuspan. L. 116–136, div. A, title II, § 2201(e), Mar. 27, 2020, 134 Stat. 339, provided that: “The Secretary of the Treasury (or the Secretary’s delegate) shall conduct a public awareness campaign, in coordination with the Commissioner of Social Security and the heads of other relevant Federal agencies, to provide information regarding the availability of the credit and rebate allowed under section 6428 of the Internal Revenue Code of 1986 (as added by this section), including information with respect to individuals who may not have filed a tax return for taxable year 2018 or 2019.”
Economic Recovery Payment to Recipients of Social Security, Supplemental Security Income, Railroad Retirement Benefits, and Veterans Disability Compensation or Pension BenefitsPuspan. L. 111–5, div. B, title II, § 2201, Fespan. 17, 2009, 123 Stat. 450, provided for a $250 payment to individuals who, for any month during the 3-month period ending with the month which ended prior to the month that included Fespan. 17, 2009, were entitled to certain Social Security, railroad retirement, or veterans benefit payments or were eligible for certain SSI cash benefits.
Special Credit for Certain Government RetireesPuspan. L. 111–5, div. B, title II, § 2202, Fespan. 17, 2009, 123 Stat. 454, as amended by Puspan. L. 113–295, § 209(i), Dec. 19, 2014, 128 Stat. 4030, provided that:“(a)In General.—In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A of the Internal Revenue Code of 1986 for the first taxable year beginning in 2009 an amount equal [to] $250 ($500 in the case of a joint return where both spouses are eligible individuals).
“(span)Eligible Individual.—For purposes of this section—“(1)In general.—The term ‘eligible individual’ means any individual—“(A) who receives during the first taxable year beginning in 2009 any amount as a pension or annuity for service performed in the employ of the United States or any State, political subdivision of a State, or any instrumentality thereof, which is not considered employment for purposes of chapter 21 of the Internal Revenue Code of 1986, and
“(B) who does not receive a payment under section 2201 [set out above] during such taxable year.
“(2)Identification number requirement.—Such term shall not include any individual who does not include on the return of tax for the taxable year—“(A) such individual’s social security account number, and
“(B) in the case of a joint return, the social security account number of one of the taxpayers on such return.
For purposes of the preceding sentence, the social security account number shall not include a TIN (as defined in section 7701(a)(41) of the Internal Revenue Code of 1986) issued by the Internal Revenue Service. Any omission of a correct social security account number required under this subparagraph [probably should be “this paragraph”] shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) of such Code to such omission.
“(c)Treatment of Credit.—“(1)Refundable credit.—“(A)In general.—The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986.
“(B)Appropriations.—For purposes of section 1324(span)(2) of title 31, United States Code, the credit allowed by subsection (a) shall be treated in the same manner [as] a refund from the credit allowed under [former] section 36A of the Internal Revenue Code of 1986 (as added by this Act).
“(2)Deficiency rules.—For purposes of section 6211(span)(4)(A) of the Internal Revenue Code of 1986, the credit allowable by subsection (a) shall be treated in the same manner as the credit allowable under [former] section 36A of the Internal Revenue Code of 1986 (as added by this Act).
“(d)Refunds Disregarded in the Administration of Federal Programs and Federally Assisted Programs.—Any credit or refund allowed or made to any individual by reason of this section shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following 2 months, for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.
“(e)Treatment of Possessions.—“(1)Payments to mirror code possessions.—The Secretary of the Treasury shall pay to each possession of the United States with a mirror code tax system amounts equal to the loss to that possession by reason of credits allowed under subsection (a) with respect to taxable years beginning in 2009. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession.
“(2)Coordination with credit allowed against united states income taxes.—No credit shall be allowed against United States income taxes for any taxable year under this section to any person to whom a credit is allowed against taxes imposed by the possession by reason of the credit allowed under subsection (a) for such taxable year.
“(3)Definitions and special rules.—“(A)Possession of the united states.—For purposes of this subsection, the term ‘possession of the United States’ includes the Commonwealth of the Northern Mariana Islands.
“(B)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.
“(C)Treatment of payments.—For purposes of section 1324(span)(2) of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from the credit allowed under [former] section 36A of the Internal Revenue Code of 1986 (as added by this Act).”
