2021 rebate amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6428B — for purposes of this section
For purposes of this section, the term "2021 rebate amount" means, with respect to any taxpayer for any taxable year, the sum of—
(1) $1,400 ($2,800 in the case of a joint return), plus
(2) $1,400 multiplied by the number of dependents of the taxpayer for such taxable year.