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S. 4999 116th Congress Senate

Emergency Direct Payments for Families and Workers Act of 2020

Official title: A bill to amend the Internal Revenue Code of 1986 to provide additional recovery rebates to individuals.

Introduced: December 10, 2020 Introduced by: Josh Hawley Republican · Missouri See on congress.gov
Taxation Cardiovascular and respiratory healthEmergency medical services and trauma careGovernment information and archivesIncome tax credits
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Infectious and parasitic diseasesTax administration and collection, taxpayers
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 10, 2020
Read twice and referred to the Committee on Finance.
Dec 10, 2020
Introduced in Senate
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 Latest action December 10, 2020

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Emergency Direct Payments for Families and Workers Act of 2020

This bill allows individual taxpayers an additional 2020 recovery rebate in the form of a refundable income tax credit in the amount of $1,200 ($2,400 for joint returns). An additional $500 rebate is provided to each qualifying child of the taxpayer. A recovery rebate is a one-time stimulus payment made to eligible taxpayers in response to the COVID-19 (i.e., coronavirus disease 2019) public health emergency.

The amount of the recovery rebate is reduced by a specified percentage of the amount an individual's adjusted gross income exceeds $75,000 ($150,000 for joint returns).

Individual taxpayers and their children must have a valid identification number (i.e., Social Security account number) to claim a rebate.

The Department of the Treasury must conduct a public awareness campaign to inform taxpayers of the availability of the rebate.

 Related & companion bills 3
  • S 4318 American Workers, Families, and Employers Assistance Act
  • HR 748 CARES Act
  • S 5063 Emergency Direct Payments Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 4999: Emergency Direct Payments for Families and Workers Act of 2020. 116th Congress. Open America. https://openamerica.io/bill/116-S-4999/
MLA
"S. 4999: Emergency Direct Payments for Families and Workers Act of 2020." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-4999/.
Bluebook (legal)
S. 4999, 116th Cong. (2026), https://openamerica.io/bill/116-S-4999/.
Markdown link
[S. 4999: Emergency Direct Payments for Families and Workers Act of 2020](https://openamerica.io/bill/116-S-4999/)
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