{
  "legislationId": "119_S_4093",
  "lastUpdate": "2026-03-25T12:32:07.399Z",
  "history": [
    {
      "timestamp": "2026-03-25T12:32:07.399Z",
      "source_url": "https://www.congress.gov/119/bills/s4093/BILLS-119s4093is.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4093 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4093 To amend the Internal Revenue Code of 1986 to provide rebates to individuals using tariff proceeds. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Mr. Heinrich (for himself, Mr. Gallego, Mr. Van Hollen, Mr. Coons, Mr. Booker, Mr. Kim, Mrs. Gillibrand, Ms. Duckworth, and Mr. Reed) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide rebates to individuals using tariff proceeds. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE, ETC. (a) Short Title.--This Act may be cited as the ``Tariff Refunds for Working Families Act''. (b) Statement of Policy.--It is the policy of the United States to use revenue raised from unlawful tariffs applied on foreign imports, including unlawful tariffs imposed under the International Emergency Economic Powers Act, to provide relief for working people through immediate tax rebates. (c) Sense of Congress.--It is the sense of Congress that refunds allowed by reason of the amendments made by this Act are derived from revenues raised from unlawful tariffs applied to foreign imports, including tariffs imposed under the International Emergency Economic Powers Act. SEC. 2. WORKING FAMILIES REFUND. (a) In General.--Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by inserting after section 6428B the following new section: ``SEC. 6428C. WORKING FAMILIES REFUND. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2026 an amount equal to the sum of-- ``(1) $600 (or, in the case of eligible individuals filing a joint return, $1,200), plus ``(2) an amount equal to the product of $600 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer. ``(b) Treatment of Credit.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(c) Limitation Based on Adjusted Gross Income.--No credit shall be allowed under subsection (a) with respect to any taxpayer whose adjusted gross income as exceeds-- ``(1) $180,000 in the case of a joint return, ``(2) $120,000 in the case of a head of household, and ``(3) $90,000 in the case of a taxpayer not described in paragraph (1) or (2). ``(d) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual other than-- ``(1) any nonresident alien individual, ``(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(e) Coordination With Advance Refunds of Credit.-- ``(1) In general.--The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (f). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(2) Joint returns.--In the case of a refund or credit made or allowed under subsection (f) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. ``(f) Advance Refunds and Credits.-- ``(1) In general.--Subject to paragraph (5), each individual who was an eligible individual for such individual's first taxable year beginning in 2025 shall be treated as having made a payment against the tax imposed by chapter 1 for such taxable year in an amount equal to the advance refund amount for such taxable year. ``(2) Advance refund amount.--For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (e) and this subsection) had applied to such taxable year. ``(3) Timing and manner of payments.-- ``(A) Timing.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this section as rapidly as possible and before the date that is 40 days after the date of the enactment of this section. No refund or credit shall be made or allowed under this subsection after December 31, 2027. ``(B) Delivery of payments.-- ``(i) Electronic payment.--Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to any account to which the payee authorized, on or after January 1, 2024, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code). ``(ii) Other payments.--In the case of any refund payable by check, the check shall be signed by the Secretary. ``(C) Waiver of certain rules.--Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this subsection, a disbursing official in the executive branch of the United States Government may modify payment information received from an officer or employee described in section 3325(a)(1)(B) of such title for the purpose of facilitating the accurate and efficient delivery of such payment. Except in cases of fraud or reckless neglect, no liability under sections 3325, 3527, 3528, or 3529 of title 31, United States Code, shall be imposed with respect to payments made under this subparagraph. ``(4) No interest.--No interest shall be allowed on any overpayment attributable to this section. ``(5) Alternate taxable year.--In the case of an individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary may-- ``(A) apply such paragraph by substituting `2024' for `2025', and ``(B) if the individual has not filed a tax return for such individual's first taxable year beginning in 2024, use information with respect to such individual for calendar year 2024 provided in-- ``(i) Form SSA-1099, Social Security Benefit Statement, or ``(ii) Form RRB-1099, Social Security Equivalent Benefit Statement. ``(6) Notice to taxpayer.--Not later than 15 days after the date on which the Secretary distributed any payment to an eligible taxpayer pursuant to this subsection, notice shall be sent by mail to such taxpayer's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment. ``(g) Identification Number Requirement.-- ``(1) In general.--No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year-- ``(A) such individual's valid identification number, ``(B) in the case of a joint return, the valid identification number of such individual's spouse, and ``(C) in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child. ``(2) Valid identification number.-- ``(A) In general.--For purposes of paragraph (1), the term `valid identification number' means a social security number (as such term is defined in section 24(h)(7)). ``(B) Adoption taxpayer identification number.--For purposes of paragraph (1)(C), in the case of a qualifying child who is adopted or placed for adoption, the term `valid identification number' shall include the adoption taxpayer identification number of such child. ``(3) Special rule for members of the armed forces.-- Paragraph (1)(B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and at least 1 spouse satisfies paragraph (1)(A). ``(4) Mathematical or clerical error authority.--Any omission of a correct valid identification number required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. ``(h) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including any such measures as are deemed appropriate to avoid allowing multiple credits or rebates to a taxpayer.''. (b) Administrative Amendments.-- (1) Definition of deficiency.--Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting ``6428C,'' after ``6428B,''. (2) Mathematical or clerical error authority.--Section 6213(g)(2)(L) of such Code is amended by striking ``or 6428A'' and inserting ``6428A, or 6428C''. (c) Treatment of Possessions.-- (1) Payments to possessions.-- (A) Mirror code possession.--The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (B) Other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (2) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6428C of the Internal Revenue Code of 1986 (as added by this section) to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (1)(B). (3) Definitions and special rules.-- (A) Possession of the united states.--For purposes of this subsection, the term ``possession of the United States'' includes the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands. (B) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (C) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (d) Exception From Reduction or Offset.--Any credit or refund allowed or made to any individual by reason of section 6428C of the Internal Revenue Code of 1986 (as added by this section) or by reason of subsection (c) of this section shall not be-- (1) subject to reduction or offset pursuant to section 3716 or 3720A of title 31, United States Code, (2) subject to reduction or offset pursuant to subsection (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986, or (3) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection. (e) Public Awareness Campaign.--The Secretary of the Treasury (or the Secretary's delegate) shall conduct a public awareness campaign, in coordination with the Commissioner of Social Security and the heads of other relevant Federal agencies, to provide information regarding the availability of the credit and rebate allowed under section 6428C of the Internal Revenue Code of 1986 (as added by this section), including information with respect to individuals who may not have filed a tax return for taxable year 2024 or 2025. (f) Additional Requirement.--For purposes of any payment described in paragraph (3)(B) of section 6428C(f) of the Internal Revenue Code of 1986 (as added by this Act), any notice described in paragraph (6) of such section, and any information provided through the public awareness campaign described in subsection (e), there shall not be included any reference to the Executive Office of the President, Donald J. Trump, or his administration. (g) Conforming Amendments.-- (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``6428C,'' after ``6428B,''. (2) The table of sections for subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 6428B the following: ``Sec. 6428C. Working families refund.''. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Tariff Refunds for Working Families Act: New Tax Rebates\nSummary: This bill provides direct cash payments to low- and middle-income individuals using revenue collected from import tariffs. The goal is to provide immediate financial relief to families through automatic tax refunds.\nKey Points: Rebates of $600 per adult ($1,200 for couples) and $600 for each qualifying child., Eligibility is limited to those earning under $90,000 (single) or $180,000 (joint filers)., Payments will be sent automatically via electronic transfer or check within 40 days of enactment., The refunds cannot be seized for past-due federal taxes or other government debts.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-03-25T12:20:25.120Z",
      "source_url": "https://www.congress.gov/119/bills/s4093/BILLS-119s4093is.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4093 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4093 To amend the Internal Revenue Code of 1986 to provide rebates to individuals using tariff proceeds. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 12, 2026 Mr. Heinrich (for himself, Mr. Gallego, Mr. Van Hollen, Mr. Coons, Mr. Booker, Mr. Kim, Mrs. Gillibrand, Ms. Duckworth, and Mr. Reed) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide rebates to individuals using tariff proceeds. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE, ETC. (a) Short Title.--This Act may be cited as the ``Tariff Refunds for Working Families Act''. (b) Statement of Policy.--It is the policy of the United States to use revenue raised from unlawful tariffs applied on foreign imports, including unlawful tariffs imposed under the International Emergency Economic Powers Act, to provide relief for working people through immediate tax rebates. (c) Sense of Congress.--It is the sense of Congress that refunds allowed by reason of the amendments made by this Act are derived from revenues raised from unlawful tariffs applied to foreign imports, including tariffs imposed under the International Emergency Economic Powers Act. SEC. 2. WORKING FAMILIES REFUND. (a) In General.--Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by inserting after section 6428B the following new section: ``SEC. 6428C. WORKING FAMILIES REFUND. ``(a) In General.--In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2026 an amount equal to the sum of-- ``(1) $600 (or, in the case of eligible individuals filing a joint return, $1,200), plus ``(2) an amount equal to the product of $600 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer. ``(b) Treatment of Credit.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(c) Limitation Based on Adjusted Gross Income.--No credit shall be allowed under subsection (a) with respect to any taxpayer whose adjusted gross income as exceeds-- ``(1) $180,000 in the case of a joint return, ``(2) $120,000 in the case of a head of household, and ``(3) $90,000 in the case of a taxpayer not described in paragraph (1) or (2). ``(d) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual other than-- ``(1) any nonresident alien individual, ``(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(e) Coordination With Advance Refunds of Credit.-- ``(1) In general.--The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (f). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(2) Joint returns.--In the case of a refund or credit made or allowed under subsection (f) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. ``(f) Advance Refunds and Credits.-- ``(1) In general.--Subject to paragraph (5), each individual who was an eligible individual for such individual's first taxable year beginning in 2025 shall be treated as having made a payment against the tax imposed by chapter 1 for such taxable year in an amount equal to the advance refund amount for such taxable year. ``(2) Advance refund amount.--For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (e) and this subsection) had applied to such taxable year. ``(3) Timing and manner of payments.-- ``(A) Timing.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this section as rapidly as possible and before the date that is 40 days after the date of the enactment of this section. No refund or credit shall be made or allowed under this subsection after December 31, 2027. ``(B) Delivery of payments.-- ``(i) Electronic payment.--Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to any account to which the payee authorized, on or after January 1, 2024, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code). ``(ii) Other payments.--In the case of any refund payable by check, the check shall be signed by the Secretary. ``(C) Waiver of certain rules.--Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this subsection, a disbursing official in the executive branch of the United States Government may modify payment information received from an officer or employee described in section 3325(a)(1)(B) of such title for the purpose of facilitating the accurate and efficient delivery of such payment. Except in cases of fraud or reckless neglect, no liability under sections 3325, 3527, 3528, or 3529 of title 31, United States Code, shall be imposed with respect to payments made under this subparagraph. ``(4) No interest.--No interest shall be allowed on any overpayment attributable to this section. ``(5) Alternate taxable year.--In the case of an individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary may-- ``(A) apply such paragraph by substituting `2024' for `2025', and ``(B) if the individual has not filed a tax return for such individual's first taxable year beginning in 2024, use information with respect to such individual for calendar year 2024 provided in-- ``(i) Form SSA-1099, Social Security Benefit Statement, or ``(ii) Form RRB-1099, Social Security Equivalent Benefit Statement. ``(6) Notice to taxpayer.--Not later than 15 days after the date on which the Secretary distributed any payment to an eligible taxpayer pursuant to this subsection, notice shall be sent by mail to such taxpayer's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment. ``(g) Identification Number Requirement.-- ``(1) In general.--No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year-- ``(A) such individual's valid identification number, ``(B) in the case of a joint return, the valid identification number of such individual's spouse, and ``(C) in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child. ``(2) Valid identification number.-- ``(A) In general.--For purposes of paragraph (1), the term `valid identification number' means a social security number (as such term is defined in section 24(h)(7)). ``(B) Adoption taxpayer identification number.--For purposes of paragraph (1)(C), in the case of a qualifying child who is adopted or placed for adoption, the term `valid identification number' shall include the adoption taxpayer identification number of such child. ``(3) Special rule for members of the armed forces.-- Paragraph (1)(B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and at least 1 spouse satisfies paragraph (1)(A). ``(4) Mathematical or clerical error authority.--Any omission of a correct valid identification number required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission. ``(h) Regulations.--The Secretary shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including any such measures as are deemed appropriate to avoid allowing multiple credits or rebates to a taxpayer.''. (b) Administrative Amendments.-- (1) Definition of deficiency.--Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting ``6428C,'' after ``6428B,''. (2) Mathematical or clerical error authority.--Section 6213(g)(2)(L) of such Code is amended by striking ``or 6428A'' and inserting ``6428A, or 6428C''. (c) Treatment of Possessions.-- (1) Payments to possessions.-- (A) Mirror code possession.--The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (B) Other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (2) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6428C of the Internal Revenue Code of 1986 (as added by this section) to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (1)(B). (3) Definitions and special rules.-- (A) Possession of the united states.--For purposes of this subsection, the term ``possession of the United States'' includes the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands. (B) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (C) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (d) Exception From Reduction or Offset.--Any credit or refund allowed or made to any individual by reason of section 6428C of the Internal Revenue Code of 1986 (as added by this section) or by reason of subsection (c) of this section shall not be-- (1) subject to reduction or offset pursuant to section 3716 or 3720A of title 31, United States Code, (2) subject to reduction or offset pursuant to subsection (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986, or (3) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection. (e) Public Awareness Campaign.--The Secretary of the Treasury (or the Secretary's delegate) shall conduct a public awareness campaign, in coordination with the Commissioner of Social Security and the heads of other relevant Federal agencies, to provide information regarding the availability of the credit and rebate allowed under section 6428C of the Internal Revenue Code of 1986 (as added by this section), including information with respect to individuals who may not have filed a tax return for taxable year 2024 or 2025. (f) Additional Requirement.--For purposes of any payment described in paragraph (3)(B) of section 6428C(f) of the Internal Revenue Code of 1986 (as added by this Act), any notice described in paragraph (6) of such section, and any information provided through the public awareness campaign described in subsection (e), there shall not be included any reference to the Executive Office of the President, Donald J. Trump, or his administration. (g) Conforming Amendments.-- (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``6428C,'' after ``6428B,''. (2) The table of sections for subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 6428B the following: ``Sec. 6428C. Working families refund.''. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Zwroty podatkowe dla pracujących rodzin z wpływów z ceł\",\n  \"pl_summary\": \"Ustawa wprowadza jednorazowe wypłaty pieniężne dla osób o niskich i średnich dochodach, finansowane z opłat celnych nałożonych na towary zagraniczne. Celem jest zapewnienie rodzinom szybkiego wsparcia finansowego w formie automatycznych zwrotów podatku.\",\n  \"pl_key_points\": [\n    \"Wypłata 600 USD na osobę (1200 USD dla małżeństw) oraz dodatkowe 600 USD na każde dziecko.\",\n    \"Pomoc przeznaczona dla osób zarabiających poniżej 90 tys. USD (singiel) lub 180 tys. USD (małżeństwo).\",\n    \"Pieniądze zostaną wypłacone automatycznie przelewem lub czekiem w ciągu 40 dni od wejścia w życie ustawy.\",\n    \"Wypłaty nie mogą zostać zajęte na poczet zaległych podatków federalnych ani innych długów wobec państwa.\"\n  ],\n  \"eng_ai_title\": \"Tariff Refunds for Working Families Act: New Tax Rebates\",\n  \"eng_summary\": \"This bill provides direct cash payments to low- and middle-income individuals using revenue collected from import tariffs. The goal is to provide immediate financial relief to families through automatic tax refunds.\",\n  \"eng_key_points\": [\n    \"Rebates of $600 per adult ($1,200 for couples) and $600 for each qualifying child.\",\n    \"Eligibility is limited to those earning under $90,000 (single) or $180,000 (joint filers).\",\n    \"Payments will be sent automatically via electronic transfer or check within 40 days of enactment.\",\n    \"The refunds cannot be seized for past-due federal taxes or other government debts.\"\n  ],\n  \"de_ai_title\": \"Zollrückerstattungen für arbeitende Familien: Neue Steuergutschriften\",\n  \"de_summary\": \"Dieses Gesetz sieht direkte Geldzahlungen an Personen mit niedrigem und mittlerem Einkommen vor, die aus Zolleinnahmen finanziert werden. Ziel ist es, Familien durch automatische Steuerrückerstattungen sofortige finanzielle Entlastung zu bieten.\",\n  \"de_key_points\": [\n    \"Zahlungen von 600 USD pro Erwachsenem (1.200 USD für Paare) und 600 USD pro Kind.\",\n    \"Einkommensgrenzen liegen bei 90.000 USD für Einzelpersonen und 180.000 USD für Verheiratete.\",\n    \"Die Auszahlung erfolgt automatisch per Überweisung oder Scheck innerhalb von 40 Tagen.\",\n    \"Die Rückerstattungen dürfen nicht für fällige Bundessteuern oder andere Staatsschulden gepfändet werden.\"\n  ],\n  \"fr_ai_title\": \"Remboursements de tarifs douaniers pour les familles travailleuses\",\n  \"fr_summary\": \"Ce projet de loi prévoit des versements directs en espèces aux personnes à revenus faibles et moyens, financés par les recettes douanières. L'objectif est d'apporter un soulagement financier immédiat aux familles via des remboursements d'impôts automatiques.\",\n  \"fr_key_points\": [\n    \"Crédit d'impôt de 600 $ par adulte (1 200 $ pour les couples) et 600 $ par enfant à charge.\",\n    \"Limites de revenus fixées à 90 000 $ pour les célibataires et 180 000 $ pour les déclarations conjointes.\",\n    \"Les paiements seront effectués automatiquement par voie électronique ou par chèque sous 40 jours.\",\n    \"Ces remboursements ne peuvent pas être saisis pour des impôts fédéraux impayés ou d'autres dettes publiques.\"\n  ],\n  \"es_ai_title\": \"Reembolsos de aranceles para familias trabajadoras: Nuevos créditos fiscales\",\n  \"es_summary\": \"Esta ley establece pagos directos en efectivo para personas de ingresos bajos y medios, financiados con los ingresos de los aranceles de importación. El objetivo es proporcionar un alivio financiero inmediato a las familias mediante reembolsos automáticos.\",\n  \"es_key_points\": [\n    \"Reembolsos de $600 por adulto ($1,200 para parejas) y $600 por cada hijo calificado.\",\n    \"Disponible para quienes ganen menos de $90,000 (solteros) o $180,000 (parejas).\",\n    \"Los pagos se enviarán automáticamente por transferencia o cheque en un plazo de 40 días.\",\n    \"Los reembolsos no pueden ser embargados por impuestos federales atrasados u otras deudas gubernamentales.\"\n  ],\n  \"it_ai_title\": \"Rimborsi tariffari per le famiglie lavoratrici: Nuovi crediti d'imposta\",\n  \"it_summary\": \"Questo disegno di legge prevede pagamenti diretti in contanti a individui a basso e medio reddito, finanziati dalle entrate dei dazi doganali. L'obiettivo è offrire un sollievo finanziario immediato alle famiglie attraverso rimborsi fiscali automatici.\",\n  \"it_key_points\": [\n    \"Rimborsi di 600 $ per adulto (1.200 $ per le coppie) e 600 $ per ogni figlio a carico.\",\n    \"Limiti di reddito fissati a 90.000 $ per i singoli e 180.000 $ per le coppie.\",\n    \"I pagamenti saranno inviati automaticamente tramite bonifico o assegno entro 40 giorni.\",\n    \"I rimborsi non possono essere pignorati per tasse federali arretrate o altri debiti governativi.\"\n  ],\n  \"nl_ai_title\": \"Tariefteruggaven voor werkende gezinnen: Nieuwe belastingkortingen\",\n  \"nl_summary\": \"Dit wetsvoorstel voorziet in directe contante betalingen aan personen met een laag of middeninkomen, gefinancierd uit douane-inkomsten. Het doel is om gezinnen onmiddellijke financiële steun te bieden via automatische belastingteruggaven.\",\n  \"nl_key_points\": [\n    \"Teruggaven van $600 per volwassene ($1.200 voor paren) en $600 per kind.\",\n    \"Inkomensgrenzen van $90.000 voor alleenstaanden en $180.000 voor gezamenlijke aangiften.\",\n    \"Betalingen worden binnen 40 dagen automatisch elektronisch of per cheque verzonden.\",\n    \"De teruggaven kunnen niet in beslag worden genomen voor achterstallige belastingen of andere overheidsschulden.\"\n  ],\n  \"pt_ai_title\": \"Reembolsos de tarifas para famílias trabalhadoras: Novos créditos fiscais\",\n  \"pt_summary\": \"Este projeto de lei prevê pagamentos diretos em dinheiro a indivíduos de rendimentos baixos e médios, financiados pelas receitas das tarifas de importação. O objetivo é proporcionar alívio financeiro imediato às famílias através de reembolsos fiscais automáticos.\",\n  \"pt_key_points\": [\n    \"Reembolsos de $600 por adulto ($1.200 para casais) e $600 por cada filho dependente.\",\n    \"Elegibilidade limitada a quem ganha menos de $90.000 (solteiros) ou $180.000 (casais).\",\n    \"Os pagamentos serão enviados automaticamente por transferência ou cheque em até 40 dias.\",\n    \"Os reembolsos não podem ser retidos para pagamento de impostos federais em atraso ou outras dívidas ao governo.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Family\",\n    \"Economy\"\n  ]\n}"
    }
  ]
}