TITLE 26. INTERNAL REVENUE CODE § 6428B. 2021 recovery rebates to individuals., 26 USCS § 6428B
Summary
(a) In general. In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A [26 USCS §§ 1 et seq.] for the first taxable year beginning in 2021 an amount equal to the 2021 rebate amount determined for such taxable year.
(b) 2021 rebate amount. For purposes of this section, the term “2021 rebate amount” means, with respect to any taxpayer for any taxable year, the sum of—