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1 Additional Information about H.R. 6800, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act 1 (December 10, 2020)

handle is hein.congrec/alinathr0001 and id is 1 raw text is: CONGRESSIONAL BUDGET OFFICE Phillip L. Swagel, Director U.S. Congress Washington, DC 20515 December 10, 2020 Honorable Thom Tillis United States Senate Washington, DC 20510 Re: Additional Information about H.R. 6800, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act Dear Senator Tillis, On October 1, you wrote to the Congressional Budget Office requesting more information about our cost estimate for H.R. 6800, the Health and Economic Recovery Omnibus Emergency Solutions (HEROES) Act. This letter responds to that request. Question. By not requiring an individual to have a valid social security number, potentially millions of illegal immigrants will be able to claim a stimulus payment. How many illegal immigrants will be able to claim payments under this provision? What will the cost of such payments be to the American taxpayer? Finally, if provisions were in place to prevent payments to illegal immigrants, how much additional money could be provided to individual American citizens by virtue of these savings? Answer. The Coronavirus Aid, Relief, and Economic Security (CARES) Act provided a one-year, refundable income tax credit for tax years beginning in 2020. Most taxpayers received the credit as an advance refund before filing a 2020 income tax return. The credit is equal to the sum of $1,200 ($2,400 in the case of a joint return) and $500 for each qualifying child of the taxpayer.1 Under H.R. 6800, about $27 billion in additional recovery rebate credits would be provided to families with at least one member who does not possess a Social Security Number (SSN)-probably because that family member is unlawfully present in the United States. Detail of Tax Refund Provisions. For an individual filing an income tax return, no credit is allowed if that return does not include a valid identification number. In the case of a joint return without a valid 1. Those payments are phased out at a 5 percent rate for taxpayers with adjusted gross income in excess of $150,000 for a joint return, $112,500 for a head of household return, and $75,000 for all other returns.

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