2021 rebate amount
Defined in 1 place of the United States Code.
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.
Source
- 2021–present26 U.S.C. § 6428BInternal Revenue Code · 2021 recovery rebates to individuals · for purposes of this section