A bill to amend the Internal Revenue Code of 1986 to increase the additional 2020 recovery rebates, to repeal section 230 of the Communications Act of 1934, and for other purposes.

This bill increases the amounts of the 2020 recovery rebate, repeals the immunity from liability of a provider or user of an interactive computer service for screening and blocking offensive content, and addresses the administration of federal elections.

The bill increases the amount of the 2020 recovery rebate for individual taxpayers to $2,000 ($4,000 for joint returns). The amount of such rebate is phased out for taxpayers whose adjusted gross income exceeds $75,000 ($150,000 for joint returns). A recovery rebate is a stimulus payment for taxpayers and their dependents who are adversely affected by COVID-19 (i.e., coronavirus disease 2019).

This bill also removes the immunity from liability of a provider or user of an interactive computer service (e.g., a social media company) for screening and blocking offensive content on its platform.

Regarding the conduct of federal elections, the bill establishes a bipartisan advisory committee within the Election Assistance Commission (EAC) to study the integrity and administration of the November 2020 general election.

Under the bill, each chief state election official must disclose to the EAC the identity of any foreign national known by that official to have (1) physically handled either ballots used in an election for federal office or voting machines, (2) had unmonitored access to a storage facility or centralized voting-tabulation location used to support an election, or (3) had unmonitored access to election-related information or communications technology. It also requires the official to make the disclosure within 30 days of becoming aware of such activity.