Section, added Pub. L. 107–16, title I, § 101(b)(1), June 7, 2001, 115 Stat. 42; amended Pub. L. 107–147, title IV, § 411(a), Mar. 9, 2002, 116 Stat. 44; Pub. L. 110–185, title I, § 101(a), Feb. 13, 2008, 122 Stat. 613; Pub. L. 110–245, title I, §§ 101(a), 102(b), June 17, 2008, 122 Stat. 1625, related to 2008 recovery rebate for individuals.
A prior section 6428, added Pub. L. 94–12, title I, § 101(a), Mar. 29, 1975, 89 Stat. 27; amended Pub. L. 97–34, title I, § 101(b)(1), Aug. 13, 1981, 95 Stat. 182; Pub. 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 Pub. L. 101–508, title XI, § 11801(a)(47), Nov. 5, 1990, 104 Stat. 1388–522.
Economic Recovery Payment to Recipients of Social Security, Supplemental Security Income, Railroad Retirement Benefits, and Veterans Disability Compensation or Pension Benefits
Pub. L. 111–5, div. B, title II, § 2201, Feb. 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 Feb. 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 Retirees
Pub. L. 111–5, div. B, title II, § 2202, Feb. 17, 2009, 123 Stat. 454, as amended by Pub. L. 113–295, § 209(i), Dec. 19, 2014, 128 Stat. 4030, provided that:
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).
“(b)Eligible Individual.—For purposes of this section—
“(1)In general.—The term ‘eligible individual’ means any individual—
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
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—
such individual’s social security account number, and
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.—
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.
For purposes of section 1324(b)(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).
For purposes of section 6211(b)(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(b)(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).”