American Rescue Plan Act of 2021 (ARPA; H.R. 1319) Title IX Subtitle G--Tax Provisions Related to Promoting Economic Security [Updated March 8, 2021] [open pdf - 1MB]
From the Document: "The 117th Congress is considering Coronavirus Disease 2019 (COVID-19)-related relief and economic stimulus legislation. On February 8, 2021, House Ways and Means Committee Chairman Richard E. Neal released nine legislative proposals to be considered under the budget reconciliation instructions. On February 27, 2021, the House passed these proposals as part of the American Rescue Plan Act of 2021 (ARPA; H.R. 1319). On March 4, 2021, the Senate version of the American Rescue Plan Act of 2021, S.Amdt. 891 to H.R. 1319, was proposed. On Saturday March 6, 2021, the Senate passed H.R. 1319, as amended by S.Amdt. 891. This report summarizes the tax provisions in Title IX Subtitle G of the House and Senate versions of the American Rescue Plan Act."
CRS Report for Congress, R46680
Congressional Research Service: https://crsreports.congress.gov/